Daily Archives: August 10, 2017

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

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 Reverse Charge Mechanism : Anlaysis

GST Reverse Charge Mechanism Generally, the supplier of goods or services is liable to pay GST. However, in specified cases like imports and other notified supplies, the liability may be cast on the recipient under the reverse charge mechanism. Reverse charge means the liability to pay tax is on the recipient of supply of goods… Read More »

GST Rates and Haryana VAT Rates Comparison

GST Rates and Haryana VAT Rates Comparison 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 GST Judgments GST Press Release GST Press Release GST… Read More »

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

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

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

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

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

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

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

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 10 Delhi GST Act 2017 : Composition levy

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 7 Delhi GST Act 2017 : Scope of supply

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

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

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 3 Delhi GST Act 2017 : Officers under this Act

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

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 »