Daily Archives: August 12, 2017

GST Professional’s Guide Book by Abhishek A Rastogi – 4th Edition August 2017

By | August 12, 2017

GST A Professional’s Guide by Abhishek A Rastogi – 4th Edition August 2017 Detailed and all-inclusive guidebook on GST for accounting and Tax Professionals. Price Rs 1749 Click to buy Online Author : ABHISHEK A. RASTOGI Edition : 2017 Edition Date of Publication : August 2017 ISBN No.:9789386635709 Binding : Paperback No. Of Pages : 1192 Weight (Kgs) : 1.3 View Contents  of this… Read More »

Circular No 5/5/2017 GST – Bond/LUT for exports without payment of IGST

By | August 12, 2017

Circular No 5/5/2017 GST F. No. 349/82/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 11th August, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on… Read More »

जीएसटी हिंदी में GST in Hindi

By | August 12, 2017

माल और सेवा कर के लाभ GST Benefits in Hindi जी एस टी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi जी एस टी के अंतर्गत कर-वापसी GST Tax Refund in Hindi जी एस टी लेखा एवं अभिलेख GST Account and Records in… Read More »

Category: GST

जी एस टी में अग्रिम निर्णय तंत्र GST Advance ruling mechanism

By | August 12, 2017

जी एस टी में अग्रिम निर्णय तंत्र GST Advance ruling mechanism माल और सेवा कर के लाभ GST Benefits in Hindi जी एस टी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi जी एस टी के अंतर्गत कर-वापसी GST Tax Refund in Hindi… Read More »

Category: GST

जी एस टी के अंतर्गत संयुक्त आपूर्ति और मिश्रित आपूर्ति GST Composite Supply & Mixed Supply in Hindi

By | August 12, 2017

जी एस टी के अंतर्गत संयुक्त आपूर्ति और मिश्रित आपूर्ति GST Composite Supply & Mixed Supply in Hindi माल और सेवा कर के लाभ GST Benefits in Hindi जी एस टी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi जी एस टी के… Read More »

Category: GST

जी एस टी के अंतर्गत जॉब वर्क Job Work under GST in Hindi

By | August 12, 2017

जीएसटी के अंतर्गत जॉब वर्क Job Work under GST in Hindi माल और सेवा कर के लाभ GST Benefits in Hindi जी एस टी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi जी एस टी के अंतर्गत कर-वापसी GST Tax Refund in Hindi… Read More »

Category: GST

जी एस टी कर-वसूली Tax Recovery under GST in Hindi

By | August 12, 2017

जी एस टी कर-वसूली Tax Recovery under GST in Hindi माल और सेवा कर के लाभ GST Benefits in Hindi जी एस टी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi जी एस टी के अंतर्गत कर-वापसी GST Tax Refund in Hindi जी… Read More »

Category: GST

जी एस टी रिटर्नस GST Returns in Hindi

By | August 12, 2017

जी एस टी रिटर्नस GST Returns in Hindi माल और सेवा कर के लाभ GST Benefits in Hindi जीएसटी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi जीएसटी के अंतर्गत कर-वापसी GST Tax Refund in Hindi जी एस टी लेखा एवं अभिलेख GST… Read More »

Category: GST

जीएसटी प्रणाली में आयात Imports under GST in Hindi

By | August 12, 2017

जीएसटी प्रणाली में आयात Imports under GST in Hindi माल और सेवा कर के लाभ GST Benefits in Hindi जीएसटी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi जीएसटी के अंतर्गत कर-वापसी GST Tax Refund in Hindi जी एस टी लेखा एवं अभिलेख… Read More »

Category: GST

जी एस टी लेखा एवं अभिलेख GST Account and Records in Hindi

By | August 12, 2017

 जी एस टी लेखा एवं अभिलेख  GST Account and Records in Hindi माल और सेवा कर के लाभ GST Benefits in Hindi जीएसटी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi जीएसटी के अंतर्गत कर-वापसी GST Tax Refund in Hindi Related Topic on… Read More »

Category: GST

जीएसटी के अंतर्गत कर-वापसी GST Tax Refund in Hindi

By | August 12, 2017

जीएसटी के अंतर्गत कर-वापसी GST Tax Refund in Hindi माल और सेवा कर के लाभ GST Benefits in Hindi जीएसटी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST… Read More »

Category: GST

जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi

By | August 12, 2017

जी एस टी कानून के अंतर्गत पंजीकरण Registration under GST in Hindi   माल और सेवा कर के लाभ GST Benefits in Hindi जीएसटी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms… Read More »

Category: GST

जीएसटी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi

By | August 12, 2017

जीएसटी के अंतर्गत टीडीएस तंत्र GST TDS Mechanism Hindi माल और सेवा कर के लाभ GST Benefits in Hindi 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… Read More »

Category: GST

Section 100 Delhi GST Act 2017 : Appeal to the Appellate Authority

By | August 12, 2017

Section 100 Delhi GST Act 2017 ( Section 100 Delhi GST Act 2017 explains Appeal to the Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ) Appeal to the Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate… Read More »

Section 99 Delhi GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | August 12, 2017

Section 99 Delhi GST Act 2017 ( Section 99 Delhi GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in CHAPTER XVII ADVANCE RULING ) Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as Delhi Appellate Authority for Advance Ruling for Goods and Services Tax… Read More »

Section 98 Delhi GST Act 2017 : Procedure on receipt of application

By | August 12, 2017

Section 98 Delhi GST Act 2017 ( Section 98 Delhi GST Act 2017 explains Procedure on receipt of application and is covered in CHAPTER XVII ADVANCE RULING ) Procedure on receipt of application  98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to… Read More »

Section 97 Delhi GST Act 2017 : Application for advance ruling

By | August 12, 2017

Section 97 Delhi GST Act 2017 ( Section 97 Delhi GST Act 2017 explains Application for advance ruling and is covered in CHAPTER XVII ADVANCE RULING ) Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be… Read More »

Section 96 Delhi GST Act 2017 : Constitution of Authority for Advance Ruling

By | August 12, 2017

Section 96 Delhi GST Act 2017 ( Section 96 Delhi GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in CHAPTER XVII ADVANCE RULING ) Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Delhi Authority for Advance Ruling: Provided that the Government may, on… Read More »

Section 95 Delhi GST Act 2017 : Definitions Advance Ruling

By | August 12, 2017

Section 95 Delhi GST Act 2017 ( Section 95 Delhi GST Act 2017 explains Definitions and is covered in CHAPTER XVII ADVANCE RULING ) Definitions 95. In this Chapter, unless the context otherwise requires,– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of… Read More »

Section 94 Delhi GST Act 2017 : Liability in other cases

By | August 12, 2017

Section 94 Delhi GST Act 2017 ( Section 94 Delhi GST Act 2017 explains Liability in other cases and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has… Read More »

Section 93 Delhi GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

By | August 12, 2017

Section 93 Delhi GST Act 2017 ( Section 93 Delhi GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  ) Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as otherwise provided in the… Read More »

Section 92 Delhi GST Act 2017 : Liability of Court of Wards, etc

By | August 12, 2017

Section 92 Delhi GST Act 2017 ( Section 92 Delhi GST Act 2017 explains Liability of Court of Wards, etc and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of Court of Wards, etc 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any… Read More »

Section 91 Delhi GST Act 2017 : Liability of guardians, trustees etc.

By | August 12, 2017

Section 91 Delhi GST Act 2017 ( Section 91 Delhi GST Act 2017 explains Liability of guardians, trustees etc  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian,… Read More »

Section 90 Delhi GST Act 2017 : Liability of partners of firm to pay tax

By | August 12, 2017

Section 90 Delhi GST Act 2017 ( Section 90 Delhi GST Act 2017 explains  Liability of partners of firm to pay tax  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  )  Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in force, where… Read More »

Section 89 Delhi GST Act 2017 : Liability of directors of private company

By | August 12, 2017

Section 89 Delhi GST Act 2017 ( Section 89 Delhi GST Act 2017 explains Liability of directors of private company  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due from a… Read More »

Section 88 Delhi GST Act 2017 : Liability in case of company in liquidation

By | August 12, 2017

Section 88 Delhi GST Act 2017 ( Section 88 Delhi GST Act 2017 explains Liability in case of company in liquidation  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise,… Read More »

Section 87 Delhi GST Act 2017 : Liability in case of amalgamation or merger of companies

By | August 12, 2017

Section 87 Delhi GST Act 2017 ( Section 87 Delhi GST Act 2017 explains Liability in case of amalgamation or merger of companies  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an order… Read More »

Section 86 Delhi GST Act 2017 : Liability of agent and principal

By | August 12, 2017

Section 86 Delhi GST Act 2017 ( Section 86 Delhi GST Act 2017 explains Liability of agent and principal  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally,… Read More »

Section 85 Delhi GST Act 2017 : Liability in case of transfer of business

By | August 12, 2017

Section 85 Delhi GST Act 2017 ( Section 85 Delhi GST Act 2017 explains Liability in case of transfer of business  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in… Read More »

Section 84 Delhi GST Act 2017 : Continuation and validation of certain recovery proceedings

By | August 12, 2017

Section 84 Delhi GST Act 2017 ( Section 84 Delhi GST Act 2017 explains Continuation and validation of certain recovery proceedings  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in… Read More »

Section 83 Delhi GST Act 2017 : Provisional attachment to protect revenue in certain cases

By | August 12, 2017

Section 83 Delhi GST Act 2017 ( Section 83 Delhi GST Act 2017 explains Provisional attachment to protect revenue in certain cases  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67… Read More »

Section 82 Delhi GST Act 2017 : Tax to be first charge on property

By | August 12, 2017

Section 82 Delhi GST Act 2017 ( Section 82 Delhi GST Act 2017 explains Tax to be first charge on property  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency… Read More »

Section 81 Delhi GST Act 2017 : Transfer of property to be void in certain cases

By | August 12, 2017

Section 81 Delhi GST Act 2017 ( Section 81 Delhi GST Act 2017 explains Transfer of property to be void in certain cases  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts with… Read More »

Section 80 Delhi GST Act 2017 : Payment of tax and other amount in instalments

By | August 12, 2017

Section 80 Delhi GST Act 2017 ( Section 80 Delhi GST Act 2017 explains Payment of tax and other amount in instalments  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the… Read More »

Section 78 Delhi GST Act 2017 : Initiation of recovery proceedings

By | August 12, 2017

Section 78 Delhi GST Act 2017 ( Section 78 Delhi GST Act 2017 explains Initiation of recovery proceedings  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months… Read More »

Section 77 Delhi GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

By | August 12, 2017

Section 77 Delhi GST Act 2017 ( Section 77 Delhi GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax and State tax on… Read More »

Section 76 Delhi GST Act 2017 : Tax collected but not paid to Government

By | August 12, 2017

Section 76 Delhi GST Act 2017 ( Section 76 Delhi GST Act 2017 explains Tax collected but not paid to Government  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or… Read More »

Section 75 Delhi GST Act 2017 : General provisions relating to determination of tax

By | August 12, 2017

Section 75 Delhi GST Act 2017 ( Section 75 Delhi GST Act 2017 explains General provisions relating to determination of tax  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the… Read More »

Section 74 Delhi GST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.

By | August 12, 2017

Section 74 Delhi GST Act 2017 ( Section 74 Delhi GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Determination of tax not paid… Read More »

Section 73 Delhi GST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.

By | August 12, 2017

Section 73 Delhi GST Act 2017 ( Section 73 Delhi GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Determination of tax… Read More »

Section 72 Delhi GST Act 2017 : Officers to assist proper officers

By | August 12, 2017

Section 72 Delhi GST Act 2017 ( Section 72 Delhi GST Act 2017 explains Officers to assist proper officers  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST  ) Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central tax and officers… Read More »

Section 71 Delhi GST Act 2017 : Access to business premises

By | August 12, 2017

Section 71 Delhi GST Act 2017 ( Section 71 Delhi GST Act 2017 explains Access to business premises  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST  ) Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business… Read More »

Section 70 Delhi GST Act 2017 : Power to summon persons to give evidence and produce documents

By | August 12, 2017

Section 70 Delhi GST Act 2017 ( Section 70 Delhi GST Act 2017 explains Power to summon persons to give evidence and produce documents  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST  ) Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power to summon any person… Read More »

Section 69 Delhi GST Act 2017 : Power to arrest

By | August 12, 2017

Section 69 Delhi GST Act 2017 ( Section 69 Delhi GST Act 2017 explains Power to arrest  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST  ) Power to arrest 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d)… Read More »

Section 68 Delhi GST Act 2017 : Inspection of goods in movement

By | August 12, 2017

Section 68 Delhi GST Act 2017 ( Section 68 Delhi GST Act 2017 explains Inspection of goods in movement and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST  ) Inspection of goods in movement 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may… Read More »

Section 67 Delhi GST Act 2017 : Power of inspection, search and seizure

By | August 12, 2017

Section 67 Delhi GST Act 2017 ( Section 67 Delhi GST Act 2017 explains Power of inspection, search and seizure  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST  ) Power of inspection, search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that– (a) a taxable person has… Read More »

Section 66 Delhi GST Act 2017 : Special audit

By | August 12, 2017

Section 66 Delhi GST Act 2017 ( Section 66 Delhi GST Act 2017 explains Special audit  and is covered in CHAPTER XIII AUDIT ) Special audit 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case… Read More »