Daily Archives: August 13, 2017

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

Schedule III Delhi GST Act 2017 ( Schedule III Delhi 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… Read More »

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

Schedule II Delhi GST Act 2017 ( Schedule II Delhi 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;… Read More »

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

Schedule I Delhi GST Act 2017 ( Schedule I Delhi 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… Read More »

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

Section 169 Delhi GST Act 2017 ( Section 169 Delhi GST Act 2017 explains Service of notice in certain circumstances and is covered in CHAPTER  XI 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 following… Read More »

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

Section 168 Delhi GST Act 2017 ( Section 168 Delhi GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER  XI 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 such… Read More »

Section 167 Delhi GST Act 2017 : Delegation of powers

Section 167 Delhi GST Act 2017 ( Section 167 Delhi GST Act 2017 explains Delegation of powers and is covered in CHAPTER  XI 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 may… Read More »

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

Section 166 Delhi GST Act 2017 ( Section 166 Delhi GST Act 2017 explains Laying of rules, regulations and notifications and is covered in CHAPTER  XI 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, as… Read More »

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

Section 164 Delhi GST Act 2017 ( Section 164 Delhi GST Act 2017 explains Power of Government to make rules and is covered in CHAPTER  XI 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 to… Read More »

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

Section 161 Delhi GST Act 2017 ( Section 161 Delhi GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in CHAPTER  XI 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, any… Read More »

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

Section 160 Delhi GST Act 2017 ( Section 160 Delhi GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in CHAPTER  XI 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, issued,… Read More »

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

Section 159 Delhi GST Act 2017 ( Section 159 Delhi GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in CHAPTER  XI 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 opinion… Read More »

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

Section 158 Delhi GST Act 2017 ( Section 158 Delhi GST Act 2017 explains Disclosure of information by a public servant and is covered in CHAPTER  XI 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 record… Read More »

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

Section 157 Delhi GST Act 2017 ( Section 157 Delhi GST Act 2017 explains Protection of action taken under this Act and is covered in CHAPTER  XI 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 Tribunal… Read More »

Section 156 Delhi GST Act 2017 : Persons deemed to be public servants

Section 156 Delhi GST Act 2017 ( Section 156 Delhi GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER  XI 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. Delhi… Read More »

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

Section 153 Delhi GST Act 2017 ( Section 153 Delhi GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER  XI 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 of… Read More »

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

Section 150 Delhi GST Act 2017 ( Section 150 Delhi GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 Government responsible… Read More »

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

Section 149 Delhi GST Act 2017 ( Section 149 Delhi GST Act 2017 explains Goods and services tax compliance rating and is covered in CHAPTER  XI 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 the… Read More »

Section 148 Delhi GST Act 2017 : Special procedure for certain processes

Section 148 Delhi GST Act 2017 ( Section 148 Delhi GST Act 2017 explains Special procedure for certain processes and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 the… Read More »

Section 147 Delhi GST Act 2017 : Deemed Exports

Section 147 Delhi GST Act 2017 ( Section 147 Delhi GST Act 2017 explains Deemed Exports and is covered in CHAPTER  XI 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 Indian… Read More »

Section 146 Delhi GST Act 2017 : Common Portal

Section 146 Delhi GST Act 2017 ( Section 146 Delhi GST Act 2017 explains Common Portal and is covered in CHAPTER  XI 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, electronic… Read More »

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

Section 145 Delhi GST Act 2017 ( Section 145 Delhi 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 any… Read More »

Section 143 Delhi GST Act 2017 : Job work procedure

Section 143 Delhi GST Act 2017 ( Section 143 Delhi GST Act 2017 explains Miscellaneous transitional provisions and is covered in CHAPTER XXI MISCELLANEOUS    ) 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, without… Read More »

Section 142 Delhi GST Act 2017 : Miscellaneous transitional provisions

Section 142 Delhi GST Act 2017 ( Section 142 Delhi 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 appointed day, are returned… Read More »

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

Section 141 Delhi GST Act 2017 ( Section 141 Delhi 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 further processing, testing, repair, reconditioning… Read More »

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

Section 140 Delhi GST Act 2017 ( Section 140 Delhi 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 ledger,… Read More »

Section 139 Delhi GST Act 2017 : Migration of existing taxpayers

Section 139 Delhi GST Act 2017 ( Section 139 Delhi 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 Delhi GST Act 2017 : Relevancy of statements under certain circumstances

Section 136 Delhi GST Act 2017 ( Section 136 Delhi 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 Delhi GST Act 2017 : Liability of officers and certain other persons

Section 133 Delhi GST Act 2017 ( Section 133 Delhi 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 Delhi GST Act 2017 : Punishment for certain offences

Section 132 Delhi GST Act 2017 ( Section 132 Delhi 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 of… Read More »

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

Section 131 Delhi GST Act 2017 ( Section 131 Delhi 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 (2 of 1974), no confiscation… Read More »

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

Section 130 Delhi GST Act 2017 ( Section 130 Delhi 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 Delhi GST Act 2017 : Detention, seizure and release of goods and conveyances in transit

Section 129 Delhi GST Act 2017 ( Section 129 Delhi 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 »