Daily Archives: August 10, 2017

Mizoram GST Rules 2017 : Download : Notification No No.J.21011/1/2014-TAX-Loose

By | August 10, 2017

Mizoram GST Rules 2017 No.J.21011/1/2014-TAX-Loose, the 29th June, 2017. In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules, namely:- Chapter I PRELIMINARY 1. Short title, Extent and Commencement.-(1) These rules may be called the… Read More »

GST on Khadi products & Village Industries sector : Pre & Post GST

By | August 10, 2017

GST on Khadi products Ministry of Micro, Small and Medium Enterprises (MSME) welcomes the introduction of GST. The entire Khadi & Village Industries (KVI) sector has been enjoying the benefit of tax exemption even under the pre-independence era. With the exemption to the SSI sector being drastically reduced from the existing Rs.150 lakh to Rs.20… Read More »

Haryana GST Guidelines for Conveyance Roadside Checking

By | August 10, 2017

Haryana GST Guidelines for Conducting Roadside Checking Memo No 1598/ST -6  Panchkula Dated 01st August 2017 Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments… Read More »

Section 25 Delhi GST Act 2017 : Procedure for registration

By | August 10, 2017

Section 25 Delhi GST Act 2017 ( Section 25 Delhi GST Act 2017 explains Procedure for registration  and is covered in CHAPTER – VI REGISTRATION  ) Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to… Read More »

Section 24 Delhi GST Act 2017 : Compulsory registration in certain cases

By | August 10, 2017

Section 24 Delhi GST Act 2017 ( Section 24 Delhi GST Act 2017 explains Compulsory registration in certain cases  and is covered in CHAPTER – VI REGISTRATION  ) Compulsory registration in certain cases 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,- (i) persons making any… Read More »

Section 23 Delhi GST Act 2017 : Persons not liable for registration

By | August 10, 2017

Section 23 Delhi GST Act 2017 ( Section 23 Delhi GST Act 2017 explains Persons not liable for registration and is covered in CHAPTER – VI REGISTRATION  ) Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely:– (a) any person engaged exclusively in the business of supplying goods or services or both that… Read More »

Section 22 Delhi GST Act 2017 : Persons liable for registration

By | August 10, 2017

Section 22 Delhi GST Act 2017 ( Section 22 Delhi GST Act 2017 explains Persons liable for registration and is covered in CHAPTER – VI REGISTRATION  ) Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover… Read More »

Section 21 Delhi GST Act 2017 : Manner of recovery of credit distributed in excess

By | August 10, 2017

Section 21 Delhi GST Act 2017 ( Section 21 Delhi GST Act 2017 explains Manner of recovery of credit distributed in excess and is covered in CHAPTER V INPUT TAX CREDIT ) Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess… Read More »

Section 20 Delhi GST Act 2017 : Manner of distribution of credit by Input Service Distributor

By | August 10, 2017

Section 20 Delhi GST Act 2017 ( Section 20 Delhi GST Act 2017 explains Manner of distribution of credit by Input Service Distributor and is covered in CHAPTER V INPUT TAX CREDIT ) Manner of distribution of credit by Input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit of State tax as State tax or integrated tax and integrated tax as… Read More »

Section 19 Delhi GST Act 2017 : Taking input tax credit in respect of inputs and capital goods sent for job work

By | August 10, 2017

Section 19 Delhi GST Act 2017 ( Section 19 Delhi GST Act 2017 explains Taking input tax credit in respect of inputs and capital goods sent for job work and is covered in CHAPTER V INPUT TAX CREDIT ) Taking input tax credit in respect of inputs and capital goods sent for job work 19. (1) The principal shall, subject to… Read More »

Section 18 Delhi GST Act 2017 : Availability of credit in special circumstances

By | August 10, 2017

Section 18 Delhi GST Act 2017 ( Section 18 Delhi GST Act 2017 explains Availability of credit in special circumstances and is covered in CHAPTER V INPUT TAX CREDIT ) Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed- (a) a person who has applied for registration under this Act within thirty… Read More »

Section 17 Delhi GST Act 2017 : Apportionment of credit and blocked credits

By | August 10, 2017

Section 17 Delhi GST Act 2017 ( Section 17 Delhi GST Act 2017 explains Apportionment of credit and blocked credits and is covered in CHAPTER V INPUT TAX CREDIT ) Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for… Read More »

Section 16 Delhi GST Act 2017 : Eligibility and conditions for taking input tax credit

By | August 10, 2017

Section 16 Delhi GST Act 2017 ( Section 16 Delhi GST Act 2017 explains Eligibility and conditions for taking input tax credit and is covered in CHAPTER V INPUT TAX CREDIT ) Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified… Read More »

Section 14 Delhi GST Act 2017 : Change in rate of tax in respect of supply of goods or services

By | August 10, 2017

Section 14 Delhi GST Act 2017 ( Section 14 Delhi GST Act 2017 explains Change in rate of tax in respect of supply of goods or services and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY   ) Change in rate of tax in respect of supply of goods or services 14. Notwithstanding anything contained in section 12 or section… Read More »

Section 11 Delhi GST Act 2017 : Power to grant exemption from tax

By | August 10, 2017

Section 11 Delhi GST Act 2017 ( Section 11 Delhi GST Act 2017 explains Power to grant exemption from tax  and is covered in CHAPTER III LEVY AND COLLECTION OF TAX  ) Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations… Read More »

Section 10 Delhi GST Act 2017 : Composition levy

By | August 10, 2017

Section 10 Delhi GST Act 2017 ( Section 10 Delhi GST Act 2017 explains Composition levy  and is covered in CHAPTER III LEVY AND COLLECTION OF TAX  ) Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in… Read More »

Section 8 Delhi GST Act 2017 : Tax liability on composite and mixed supplies

By | August 10, 2017

Section 8 Delhi GST Act 2017 ( Section 8 Delhi GST Act 2017 explains  Tax liability on composite and mixed supplies and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely: — (a)… Read More »

Section 7 Delhi GST Act 2017 : Scope of supply

By | August 10, 2017

Section 7 Delhi GST Act 2017 ( Section 7 Delhi GST Act 2017 explains Scope of supply  and is covered in CHAPTER III LEVY AND COLLECTION OF TAX  ) Scope of supply 7. (1) For the purposes of this Act, the expression “supply” includes– (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange,… Read More »

Section 6 Delhi GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | August 10, 2017

Section 6 Delhi GST Act 2017 ( Section 6 Delhi GST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances  and is covered in CHAPTER II ADMINISTRATION ) Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Act, the officers appointed under the… Read More »

Section 5 Delhi GST Act 2017 : Powers of officers

By | August 10, 2017

Section 5 Delhi GST Act 2017 ( Section 5 Delhi GST Act 2017 explains Powers of officers and is covered in CHAPTER II ADMINISTRATION ) Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer… Read More »

Section 4 Delhi GST Act 2017 : Appointment of officers

By | August 10, 2017

Section 4 Delhi GST Act 2017 ( Section 4 Delhi GST Act 2017 explains Appointment of officers and is covered in CHAPTER II ADMINISTRATION ) Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Act.… Read More »

Section 3 Delhi GST Act 2017 : Officers under this Act

By | August 10, 2017

Section 3 Delhi GST Act 2017 ( Section 3 Delhi GST Act 2017 explains Officers under this Act and is covered in CHAPTER II ADMINISTRATION ) Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:– List is indicative (a) Commissioner of State tax, (b) Special Commissioners of… Read More »

Section 2 Delhi GST Act 2017 : Definitions

By | August 10, 2017

Section 2 Delhi GST Act 2017 ( Section 2 Delhi GST Act 2017 explains Definitions and is covered in CHAPTER I PRELIMINARY ) Definitions 2. In this Act, unless the context otherwise requires,– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of 1882); (2) “address of delivery”… Read More »

Section 1 Delhi GST Act 2017 : Short title extent and commencement

By | August 10, 2017

Section 1 Delhi GST Act 2017 ( Section 1 Delhi GST Act 2017 explains Short title extent and commencement and is covered in CHAPTER I PRELIMINARY ) Short title extent and commencement 1. (1) This Act may be called the Delhi Goods and Services Tax Act, 2017 (2) It extends to the whole of the National Capital Territory of Delhi. (3) It… Read More »