Daily Archives: August 7, 2017

Issues in Definition of Aggregate Turnover under GST

By | August 7, 2017

Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India Definition of term Aggregate Turnover Section 2(6) of CGST Act provides that “aggregate turnover” means the aggregate value of all taxable supplies, exempt supplies, exports of goods or services or both and inter-State supplies of a person having the same PAN, to… Read More »

Category: GST

GST ITC not allowed hiring taxi on rent

By | August 7, 2017

Does hiring a taxi for a particular journey is covered under rent a cab service and thus ITC on hiring taxi is Disallowed? Credit for Rent-a-cab service is disallowed under Section 17(b)(iii) of the CGST Act 2017 Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules… Read More »

Category: GST

Schedule III Chhattishgarh GST Act 2017 : Activities or transactions which shall be treated neither as a supply of goods nor a supply of services

By | August 7, 2017

Schedule III Chhattishgarh GST Act 2017 ( Schedule III Chhattishgarh GST Act 2017 explains Activities or transactions which shall be treated neither as a supply of goods nor a supply of services ) SCHEDULE III [See Section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to… Read More »

Schedule II Chhattishgarh GST Act 2017 : Activities to be treated as supply of goods or supply of services

By | August 7, 2017

Schedule II Chhattishgarh GST Act 2017 ( Schedule II Chhattishgarh GST Act 2017 explains Activities to be treated as supply of goods or supply of services ) SCHEDULE II [See 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; (b) any… Read More »

Schedule I Chhattishgarh GST Act 2017 : Activities to be treated as supply even if made without consideration

By | August 7, 2017

Schedule I Chhattishgarh GST Act 2017 ( Schedule I Chhattishgarh GST Act 2017 explains Activities to be treated as supply even if made without consideration ) SCHEDULE I [See 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 assets. 2. Supply… Read More »

Section 174 Chhattishgarh GST Act 2017 : Repeal and saving

By | August 7, 2017

Section 174 Chhattishgarh GST Act 2017 ( Section 174 Chhattishgarh GST Act 2017 explains Repeal and saving  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Repeal and saving. 174 . (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (a) (i) the Chhattisgarh Value Added Tax Act, 2005 (2 of 2005) shall… Read More »

Section 173 Chhattishgarh GST Act 2017 : Amendment of certain Acts

By | August 7, 2017

Section 173 Chhattishgarh GST Act 2017 ( Section 173 Chhattishgarh GST Act 2017 explains Amendment of certain Acts  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Amendment of certain Acts. 173 . Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Chhattisgarh Municipal Corporation Act, 1956 (23 of 1956) and the Chhattisgarh… Read More »

Section 172 Chhattishgarh GST Act 2017 : Removal of difficulties

By | August 7, 2017

Section 172 Chhattishgarh GST Act 2017 ( Section 172 Chhattishgarh GST Act 2017 explains Removal of difficulties and is Covered in CHAPTER XXI : MISCELLANEOUS ) Removal of difficulties. 172 . (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published… Read More »

Section 171 Chhattishgarh GST Act 2017 : Anti-profiteering Measure.

By | August 7, 2017

Section 171 Chhattishgarh GST Act 2017 ( Section 171 Chhattishgarh GST Act 2017 explains Anti-profiteering Measure  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Anti-profiteering Measure. 171 . (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction… Read More »

Section 170 Chhattishgarh GST Act 2017 : Rounding off of tax etc

By | August 7, 2017

Section 170 Chhattishgarh GST Act 2017 ( Section 170 Chhattishgarh GST Act 2017 explains Rounding off of tax etc  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Rounding off of tax etc. 170 . The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this… Read More »

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

By | August 7, 2017

Section 169 Chhattishgarh GST Act 2017 ( Section 169 Chhattishgarh GST Act 2017 explains Service of notice in certain circumstances  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 Chhattishgarh GST Act 2017 : Power to issue instructions or directions.

By | August 7, 2017

Section 168 Chhattishgarh GST Act 2017 ( Section 168 Chhattishgarh GST Act 2017 explains Power to issue instructions or directions  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 Chhattishgarh GST Act 2017 : Delegation of powers

By | August 7, 2017

Section 167 Chhattishgarh GST Act 2017 ( Section 167 Chhattishgarh GST Act 2017 explains Delegation of powers  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 Chhattishgarh GST Act 2017 : Laying of rules, regulations and notifications.

By | August 7, 2017

Section 166 Chhattishgarh GST Act 2017 ( Section 166 Chhattishgarh GST Act 2017 explains Laying of rules, regulations and notifications  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 165 Chhattishgarh GST Act 2017 : Power of Government to make rules

By | August 7, 2017

Section 165 Chhattishgarh GST Act 2017 ( Section 165 Chhattishgarh GST Act 2017 explains Power of Government to make rules  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Power of Government to make rules.  165 . The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. Chhattishgarh GST… Read More »

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

By | August 7, 2017

Section 164 Chhattishgarh GST Act 2017 ( Section 164 Chhattishgarh GST Act 2017 explains Power of Government to make rules  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 163 Chhattishgarh GST Act 2017 : Levy of fee.

By | August 7, 2017

Section 163 Chhattishgarh GST Act 2017 ( Section 163 Chhattishgarh GST Act 2017 explains Levy of fee  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Levy of fee. 163 . Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as… Read More »

Section 162 Chhattishgarh GST Act 2017 : Bar on jurisdiction of Civil Courts

By | August 7, 2017

Section 162 Chhattishgarh GST Act 2017 ( Section 162 Chhattishgarh GST Act 2017 explains Bar on jurisdiction of Civil Courts  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Bar on jurisdiction of Civil Courts. 162 . Save as provided in Sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating… Read More »

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

By | August 7, 2017

Section 161 Chhattishgarh GST Act 2017 ( Section 161 Chhattishgarh GST Act 2017 explains Rectification of errors apparent on the face of record  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 Chhattishgarh GST Act 2017 : Assessment proceedings, etc. not to be invalid on certain grounds.

By | August 7, 2017

Section 160 Chhattishgarh GST Act 2017 ( Section 160 Chhattishgarh GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds.  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 Chhattishgarh GST Act 2017 : Publication of information in respect of persons in certain cases.

By | August 7, 2017

Section 159 Chhattishgarh GST Act 2017 ( Section 159 Chhattishgarh GST Act 2017 explains Publication of information in respect of persons in certain cases  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 Chhattishgarh GST Act 2017 : Disclosure of information by a public servant

By | August 7, 2017

Section 158 Chhattishgarh GST Act 2017 ( Section 158 Chhattishgarh GST Act 2017 explains Disclosure of information by a public servant  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 Chhattishgarh GST Act 2017 : Protection of action taken under this Act.

By | August 7, 2017

Section 157 Chhattishgarh GST Act 2017 ( Section 157 Chhattishgarh GST Act 2017 explains Protection of action taken under this Act  and is Covered in CHAPTER XXI : MISCELLANEOUS )  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 156 Chhattishgarh GST Act 2017 : Persons deemed to be public servants

By | August 7, 2017

Section 156 Chhattishgarh GST Act 2017 ( Section 156 Chhattishgarh GST Act 2017 explains Persons deemed to be public servants  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Persons deemed to be public servants. 156 . All persons discharging functions under this Act shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code… Read More »

Section 155 Chhattishgarh GST Act 2017 : Burden of Proof

By | August 7, 2017

Section 155 Chhattishgarh GST Act 2017 ( Section 155 Chhattishgarh GST Act 2017 explains Burden of Proof  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Burden of Proof. 155 . Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. Chhattishgarh GST Act 2017 Chhattishgarh GST Rules… Read More »

Section 154 Chhattishgarh GST Act 2017 : Power to take samples

By | August 7, 2017

Section 154 Chhattishgarh GST Act 2017 ( Section 154 Chhattishgarh GST Act 2017 explains Power to take samples and is Covered in CHAPTER XXI : MISCELLANEOUS ) Power to take samples. 154 . The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt… Read More »

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

By | August 7, 2017

Section 153 Chhattishgarh GST Act 2017 ( Section 153 Chhattishgarh GST Act 2017 explains Taking assistance from an expert and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 152 Chhattishgarh GST Act 2017 : Bar on disclosure of information

By | August 7, 2017

Section 152 Chhattishgarh GST Act 2017 ( Section 152 Chhattishgarh GST Act 2017 explains Bar on disclosure of information  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Bar on disclosure of information. 152 . (1) “No information of any individual return or part thereof with respect to any matter given for the purposes of Section 150 or Section 151 shall, without… Read More »

Section 151 Chhattishgarh GST Act 2017 : Power to collect statistics

By | August 7, 2017

Section 151 Chhattishgarh GST Act 2017 ( Section 151 Chhattishgarh GST Act 2017 explains Power to collect statistics  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Power to collect statistics. 151 . (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by… Read More »

Section 150 Chhattishgarh GST Act 2017 : Obligation to furnish information return

By | August 7, 2017

Section 150 Chhattishgarh GST Act 2017 ( Section 150 Chhattishgarh GST Act 2017 explains Obligation to furnish information return  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Obligation to furnish information return. 150 . (l)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 Government responsible… Read More »

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

By | August 7, 2017

Section 149 Chhattishgarh GST Act 2017 ( Section 149 Chhattishgarh GST Act 2017 explains Goods, and services tax compliance rating  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 Chhattishgarh GST Act 2017 : Special procedure for certain processes

By | August 7, 2017

Section 148 Chhattishgarh GST Act 2017 ( Section 148 Chhattishgarh GST Act 2017 explains Special procedure for certain processes and is Covered in CHAPTER XXI : MISCELLANEOUS ) Special procedure for certain processes. 148 . The Government may, on the recommendations of the Council, and subject to such conditions and safe guards as may be prescribed, notify certain classes of registered persons,… Read More »

Section 147 Chhattishgarh GST Act 2017 : Deemed Exports

By | August 7, 2017

Section 147 Chhattishgarh GST Act 2017 ( Section 147 Chhattishgarh GST Act 2017 explains Deemed Exports and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 Chhattishgarh GST Act 2017 : Common Portal

By | August 7, 2017

Section 146 Chhattishgarh GST Act 2017 ( Section 146 Chhattishgarh GST Act 2017 explains Common Portal  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 Chhattishgarh GST Act 2017 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.

By | August 7, 2017

Section 145 Chhattishgarh GST Act 2017 ( Section 145 Chhattishgarh 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 ) 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 144 Chhattishgarh GST Act 2017 : Presumption as to documents in certain cases

By | August 7, 2017

Section 144 Chhattishgarh GST Act 2017 ( Section 144 Chhattishgarh GST Act 2017 explains Presumption as to documents in certain cases  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Presumption as to documents in certain cases. 144 . Where any document- (i) is produced by any person under this Act or any other law for the time being in force; or… Read More »

Section 143 Chhattishgarh GST Act 2017 : Job work procedure

By | August 7, 2017

Section 143 Chhattishgarh GST Act 2017 ( Section 143 Chhattishgarh GST Act 2017 explains Job work procedure  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Job work procedure. 143 , (i) 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 Chhattishgarh GST Act 2017 : Miscellaneous transitional provisions

By | August 7, 2017

Section 142 Chhattishgarh GST Act 2017 ( Section 142 Chhattishgarh 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 the… Read More »

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

By | August 7, 2017

Section 141 Chhattishgarh GST Act 2017 ( Section 141 Chhattishgarh 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 for… Read More »