Daily Archives: July 30, 2017

 Schedule II Assam GST Act 2017 : Activities To Be Treated As Supply Of Goods Or Supply Of Services

 Schedule II Assam GST Act 2017 ( Schedule II Assam GST Act 2017  Explains Activities To Be Treated As Supply Of Goods Or Supply Of Services  ) SCHEDULE II [Section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of goods;… Read More »

 Schedule I Assam GST Act 2017 : Activities To Be Treated As Supply Even If Made Without Consideration

 Schedule I Assam GST Act 2017 ( Schedule I Assam GST Act 2017  Explains Activities To Be Treated As Supply Even If Made Without Consideration ) SCHEDULE I [Section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such… Read More »

Section 169 Assam GST Act 2017 : Service of notice in certain circumstances

 Section 169 Assam GST Act 2017 ( Section 169 Assam GST Act 2017  Explains Service of notice in certain circumstances  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the… Read More »

Section 168 Assam GST Act 2017 : Power to issue instructions or directions

 Section 168 Assam GST Act 2017 ( Section 168 Assam GST Act 2017  Explains Power to issue instructions or directions  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue… Read More »

Section 167 Assam GST Act 2017 : Delegation of powers

 Section 167 Assam GST Act 2017 ( Section 167 Assam GST Act 2017  Explains Delegation of powers  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Delegation of powers 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act… Read More »

Section 166 Assam GST Act 2017 : Laying of rules, regulations and notifications

 Section 166 Assam GST Act 2017 ( Section 166 Assam GST Act 2017  Explains Laying of rules, regulations and notifications and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Laying of rules, regulations and notifications 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid,… Read More »

Section 164 Assam GST Act 2017 : Power of Government to make rules

 Section 164 Assam GST Act 2017 ( Section 164 Assam GST Act 2017  Explains Power of Government to make rules and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Power of Government to make rules 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice… Read More »

Section 161 Assam GST Act 2017 : Rectification of errors apparent on the face of record

 Section 161 Assam GST Act 2017 ( Section 161 Assam GST Act 2017  Explains Rectification of errors apparent on the face of record and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Rectification of errors apparent on the face of record 161. Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act,… Read More »

Section 160 Assam GST Act 2017 : Assessment proceedings, etc. not to be invalid on certain grounds

 Section 160 Assam GST Act 2017 ( Section 160 Assam GST Act 2017  Explains Assessment proceedings, etc. not to be invalid on certain grounds and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS)  Assessment proceedings, etc. not to be invalid on certain grounds 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made,… Read More »

Section 159 Assam GST Act 2017 : Publication of information in respect of persons in certain cases

 Section 159 Assam GST Act 2017 ( Section 159 Assam GST Act 2017  Explains Publication of information in respect of persons in certain cases and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the… Read More »

Section 158 Assam GST Act 2017 : Disclosure of information by a public servant

 Section 158 Assam GST Act 2017 ( Section 158 Assam GST Act 2017  Explains Disclosure of information by a public servant and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Disclosure of information by a public servant 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any… Read More »

Section 157 Assam GST Act 2017 : Protection of action taken under this Act

 Section 157 Assam GST Act 2017 ( Section 157 Assam GST Act 2017  Explains Protection of action taken under this Act and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Protection of action taken under this Act 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate… Read More »

Section 153 Assam GST Act 2017 : Taking assistance from an expert

 Section 153 Assam GST Act 2017 ( Section 153 Assam GST Act 2017  Explains Taking assistance from an expert  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Taking assistance from an expert 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance… Read More »

Section 150 Assam GST Act 2017 : Obligation to furnish Information return

 Section 150 Assam GST Act 2017 ( Section 150 Assam GST Act 2017  Explains Obligation to furnish Information return  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Obligation to furnish Information return 150. (1) Any person, being – (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State… Read More »

Section 149 Assam GST Act 2017 : Goods and services tax compliance rating

 Section 149 Assam GST Act 2017 ( Section 149 Assam GST Act 2017  Explains Goods and services tax compliance rating  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Goods and services tax compliance rating 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with… Read More »

Section 148 Assam GST Act 2017 : Special Procedure for certain processes

 Section 148 Assam GST Act 2017 ( Section 148 Assam GST Act 2017  Explains  Special Procedure for certain processes  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Special Procedure for certain processes 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and… Read More »

Section 147 Assam GST Act 2017 : Deemed Exports

 Section 147 Assam GST Act 2017 ( Section 147 Assam GST Act 2017  Explains Deemed Exports  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Deemed Exports 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment for such supplies is received either in… Read More »

Section 146 Assam GST Act 2017 : Common Portal

 Section 146 Assam GST Act 2017 ( Section 146 Assam GST Act 2017  Explains Common Portal  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Common Portal 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax,… Read More »

Section 145 Assam GST Act 2017 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

 Section 145 Assam GST Act 2017 ( Section 145 Assam GST Act 2017  Explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 145. (1) Notwithstanding anything contained in… Read More »

Section 143 Assam GST Act 2017 : Job work procedure

 Section 143 Assam GST Act 2017 ( Section 143 Assam GST Act 2017  Explains Job work procedure and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Job work procedure 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods,… Read More »

Section 142 Assam GST Act 2017 : Miscellaneous transitional provisions

 Section 142 Assam GST Act 2017 ( Section 142 Assam GST Act 2017  Explains Miscellaneous transitional provisions and is Covered in CHAPTER XX TRANSITIONAL PROVISIONS ) Miscellaneous transitional provisions 142. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to… Read More »

Section 141 Assam GST Act 2017 : Transitional provisions relating to job work

 Section 141 Assam GST Act 2017 ( Section 141 Assam GST Act 2017  Explains Transitional provisions relating to job work and is Covered in CHAPTER XX TRANSITIONAL PROVISIONS ) Transitional provisions relating to job work 141. (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job-worker… Read More »

Section 140 Assam GST Act 2017 : Transitional arrangements for input tax credit

 Section 140 Assam GST Act 2017 ( Section 140 Assam GST Act 2017  Explains Transitional arrangements for input tax credit and is Covered in CHAPTER XX TRANSITIONAL PROVISIONS ) Transitional arrangements for input tax credit 140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit… Read More »

Section 139 Assam GST Act 2017 : Migration of existing taxpayers

 Section 139 Assam GST Act 2017 ( Section 139 Assam GST Act 2017  Explains Migration of existing taxpayers and is Covered in CHAPTER XX TRANSITIONAL PROVISIONS ) Migration of existing taxpayers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate… Read More »

Section 136 Assam GST Act 2017 : Relevancy of statements under certain circumstances

 Section 136 Assam GST Act 2017 ( Section 136 Assam GST Act 2017  Explains Relevancy of statements under certain circumstances and is Covered in CHAPTER XIX OFFENCES AND PENALTIES ) Relevancy of statements under certain circumstances 136. A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any… Read More »

Section 133 Assam GST Act 2017 : Liability of officers and certain other persons

 Section 133 Assam GST Act 2017 ( Section 133 Assam GST Act 2017  Explains Liability of officers and certain other persons and is Covered in CHAPTER XIX OFFENCES AND PENALTIES ) Liability of officers and certain other persons 133. (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if… Read More »

Section 132 Assam GST Act 2017 : Punishment for certain offences

 Section 132 Assam GST Act 2017 ( Section 132 Assam GST Act 2017  Explains Punishment for certain offences  and is Covered in CHAPTER XIX OFFENCES AND PENALTIES ) Punishment for certain offences 132. (1) Whoever commits any of the following offences, namely: – (a) supplies any goods or services or both without issue of any invoice, in violation of the provisions… Read More »

Section 131 Assam GST Act 2017 : Confiscation or penalty not to interfere with other punishments

 Section 131 Assam GST Act 2017 ( Section 131 Assam GST Act 2017  Explains Confiscation or penalty not to interfere with other punishments  and is Covered in CHAPTER XIX OFFENCES AND PENALTIES ) Confiscation or penalty not to interfere with other punishments 131. Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, (Central Act 2 of 1974)… Read More »

Section 130 Assam GST Act 2017 : Confiscation of goods or conveyances and levy of penalty

 Section 130 Assam GST Act 2017 ( Section 130 Assam GST Act 2017  Explains Confiscation of goods or conveyances and levy of penalty  and is Covered in CHAPTER XIX OFFENCES AND PENALTIES ) Confiscation of goods or conveyances and levy of penalty 130. (1) Notwithstanding anything contained in this Act, if any person – (i) supplies or receives any goods in… Read More »

Section 129 Assam GST Act 2017 : Detention, Seizure and release of goods and conveyances in transit

 Section 129 Assam GST Act 2017 ( Section 129 Assam GST Act 2017  Explains Detention, Seizure and release of goods and conveyances in transit  and is Covered in CHAPTER XIX OFFENCES AND PENALTIES ) Detention, Seizure and release of goods and conveyances in transit 129. (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any… Read More »