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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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 174 Delhi GST Act 2017 : Repeal and saving

By | August 13, 2017

Section 174 Delhi GST Act 2017 ( Section 174 Delhi GST Act 2017 explains Repeal and saving and is covered in CHAPTER  XI MISCELLANEOUS    ) Repeal and saving. 174. List of other Acts to be repealed to be entered here – (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Delhi… Read More »

Section 173 Delhi GST Act 2017 : Amendment of certain Acts

By | August 13, 2017

Section 173 Delhi GST Act 2017 ( Section 173 Delhi GST Act 2017 explains Amendment of certain Acts and is covered in CHAPTER  XI MISCELLANEOUS    ) Amendment of certain Acts 173. Omissions, substitutions, and insertions in the Acts to be entered here – Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (i) in… Read More »

Section 172 Delhi GST Act 2017 : Removal of difficulties

By | August 13, 2017

Section 172 Delhi GST Act 2017 ( Section 172 Delhi GST Act 2017 explains Removal of difficulties and is covered in CHAPTER  XI 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 in… Read More »

Section 171 Delhi GST Act 2017 : Anti profiteering Measure

By | August 13, 2017

Section 171 Delhi GST Act 2017 ( Section 171 Delhi GST Act 2017 explains Anti profiteering Measure and is covered in CHAPTER  XI 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… Read More »

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

By | August 13, 2017

Section 170 Delhi GST Act 2017 ( Section 170 Delhi GST Act 2017 explains Rounding off of tax etc and is covered in CHAPTER  XI 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 Act… Read More »

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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 165 Delhi GST Act 2017 : Power to make regulations

By | August 13, 2017

Section 165 Delhi GST Act 2017 ( Section 165 Delhi GST Act 2017 explains Power to make regulations and is covered in CHAPTER  XI MISCELLANEOUS    ) Power to make regulations 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. Delhi GST Act 2017 Delhi GST… Read More »

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

By | August 13, 2017

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 162 Delhi GST Act 2017 : Bar on jurisdiction of civil courts

By | August 13, 2017

Section 162 Delhi GST Act 2017 ( Section 162 Delhi GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in CHAPTER  XI 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 to… Read More »

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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 155 Delhi GST Act 2017 : Burden of Proof

By | August 13, 2017

Section 155 Delhi GST Act 2017 ( Section 155 Delhi GST Act 2017 explains Burden of Proof and is covered in CHAPTER  XI 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. Delhi GST Act 2017 Delhi GST… Read More »

Section 154 Delhi GST Act 2017 : Power to take samples

By | August 13, 2017

Section 154 Delhi GST Act 2017 ( Section 154 Delhi GST Act 2017 explains Power to take samples and is covered in CHAPTER  XI 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 for… Read More »

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

By | August 13, 2017

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 152 Delhi GST Act 2017 : Bar on disclosure of information

By | August 13, 2017

Section 152 Delhi GST Act 2017 ( Section 152 Delhi GST Act 2017 explains Bar on disclosure of information and is covered in CHAPTER  XI 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 the… Read More »

Section 151 Delhi GST Act 2017 : Power to collect statistics

By | August 13, 2017

Section 151 Delhi GST Act 2017 ( Section 151 Delhi GST Act 2017 explains Power to collect statistics and is covered in CHAPTER  XI 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 or… Read More »

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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 144 Delhi GST Act 2017 : Presumption as to documents in certain cases

By | August 13, 2017

Section 144 Delhi GST Act 2017 ( Section 144 Delhi 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 (ii)… Read More »

Section 143 Delhi GST Act 2017 : Job work procedure

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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 138 Delhi GST Act 2017 : Compounding of offences

By | August 13, 2017

Section 138 Delhi GST Act 2017 ( Section 138 Delhi GST Act 2017 explains Compounding of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES  ) Compounding of offences 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to… Read More »

Section 137 Delhi GST Act 2017 : Offences by Companies

By | August 13, 2017

Section 137 Delhi GST Act 2017 ( Section 137 Delhi GST Act 2017 explains Offences by Companies and is covered in CHAPTER XIX OFFENCES AND PENALTIES  ) Offences by Companies 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was… Read More »

Section 136 Delhi GST Act 2017 : Relevancy of statements under certain circumstances

By | August 13, 2017

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 135 Delhi GST Act 2017 : Presumption of culpable mental state

By | August 13, 2017

Section 135 Delhi GST Act 2017 ( Section 135 Delhi GST Act 2017 explains Presumption of culpable mental state and is covered in CHAPTER XIX OFFENCES AND PENALTIES  ) Presumption of culpable mental state 135. In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the… Read More »

Section 134 Delhi GST Act 2017 : Cognizance of offences

By | August 13, 2017

Section 134 Delhi GST Act 2017 ( Section 134 Delhi GST Act 2017 explains Cognizance of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES  ) Cognizance of offences 134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to… Read More »

Section 133 Delhi GST Act 2017 : Liability of officers and certain other persons

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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

By | August 13, 2017

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 »

Section 128 Delhi GST Act 2017 : Power to waive penalty or fee or both

By | August 13, 2017

Section 128 Delhi GST Act 2017 ( Section 128 Delhi GST Act 2017 explains Power to waive penalty or fee or both and is covered in CHAPTER XIX OFFENCES AND PENALTIES  ) Power to waive penalty or fee or both 128. The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123… Read More »