Daily Archives: August 16, 2017

Section 104 Gujarat GST Act 2017 Advance ruling to be void in certain circumstances

By | August 16, 2017

Section 104 Gujarat GST Act 2017 ( Section 104 Gujarat GST Act 2017 explains Advance ruling to be void in certain circumstances  and is covered in CHAPTER XVII ADVANCE RULING   ) Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98… Read More »

Section 103 Gujarat GST Act 2017 : Applicability of advance ruling

By | August 16, 2017

Section 103 Gujarat GST Act 2017 ( Section 103 Gujarat GST Act 2017 explains Applicability of advance ruling  and is covered in CHAPTER XVII ADVANCE RULING   ) Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant who had sought it in… Read More »

Section 102 Gujarat GST Act 2017 : Rectification of advance ruling

By | August 16, 2017

Section 102 Gujarat GST Act 2017 ( Section 102 Gujarat GST Act 2017 explains Rectification of advance ruling   and is covered in CHAPTER XVII ADVANCE RULING   ) Rectification of advance ruling 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face… Read More »

Section 101 Gujarat GST Act 2017 : Orders of Appellate Authority

By | August 16, 2017

Section 101 Gujarat GST Act 2017 ( Section 101 Gujarat GST Act 2017 explains Orders of Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING   ) Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying… Read More »

7 ‘ hidden benefits ‘ of GST, according to Economic Survey II

By | August 16, 2017

The second part of Economic Survey, which was tabled in Parliament today, has observed a rekindled optimism on structural reforms in the Indian economy. Drafted by Chief Economic Advisor Arvind Subramanian, the survey says optimism about the medium-term prospects for the Indian economy has been engendered by a number of structural reform actions and developments.… Read More »

Category: GST

India to Announce new gold policy soon

By | August 16, 2017

A comprehensive gold policy would be announced soon, said the India Bullion and Jewellers Association. In a statement issued after its 14th edition of the India International Gold Convention 2017, organised in Goa, it said the ministries of finance, commerce and consumer affairs, the Reserve Bank of India and other stakeholders were coming out with… Read More »

What you needs before filing GSTR-3B

By | August 16, 2017

What you needs before filing GSTR-3B All the dealers who are registered under GST except composition dealers are required to file GSTR-3B for the month of July and August. The last date to file GSTR-3B for month of July is August 20th, 2017. The Government has not provided any offline utility for GSTR-3B. This return… Read More »

Support under GST for industrial units of Himalayan States & North Eastern region

By | August 16, 2017

Cabinet approves Scheme of Budgetary Support under GST Regime to the eligible units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim  The Cabinet Committee on Economic  Affairs chaired by the Prime Minister Shri Narendra Modi today has given its approval to the Scheme of providing Budgetary Support… Read More »

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

By | August 16, 2017

Section 100 Gujarat GST Act 2017 ( Section 100 Gujarat 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… Read More »

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

By | August 16, 2017

Section 99 Gujarat GST Act 2017 ( Section 99 Gujarat 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 the Gujarat Appellate Authority for Advance Ruling for Goods and Services… Read More »

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

By | August 16, 2017

Section 98 Gujarat GST Act 2017 ( Section 98 Gujarat 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 Gujarat GST Act 2017 : Application for advance ruling

By | August 16, 2017

Section 97 Gujarat GST Act 2017 ( Section 97 Gujarat 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 Gujarat GST Act 2017 : Constitution of Authority for Advance Ruling

By | August 16, 2017

Section 96 Gujarat GST Act 2017 ( Section 96 Gujarat 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 Gujarat Authority for Advance Ruling: Provided that the Government may, on the… Read More »

Section 95 Gujarat GST Act 2017 : Definitions Advance Ruling

By | August 16, 2017

Section 95 Gujarat GST Act 2017 ( Section 95 Gujarat 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)… Read More »

Section 94 Gujarat GST Act 2017 : Liability in other cases

By | August 16, 2017

Section 94 Gujarat GST Act 2017 ( Section 94 Gujarat 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 Gujarat GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

By | August 16, 2017

Section 93 Gujarat GST Act 2017 ( Section 93 Gujarat 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 Gujarat GST Act 2017 : Liability of Court of Wards, etc.

By | August 16, 2017

Section 92 Gujarat GST Act 2017 ( Section 92 Gujarat 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 Gujarat GST Act 2017 : Liability of guardians, trustees, etc.

By | August 16, 2017

Section 91 Gujarat GST Act 2017 ( Section 91 Gujarat 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 Gujarat GST Act 2017 : Liability of partners of firm to pay tax

By | August 16, 2017

Section 90 Gujarat GST Act 2017 ( Section 90 Gujarat 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 Gujarat GST Act 2017 : Liability directors of private company

By | August 16, 2017

Section 89 Gujarat GST Act 2017 ( Section 89 Gujarat GST Act 2017 explains Liability directors of private company  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES  ) Liability 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 private company… Read More »

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

By | August 16, 2017

Section 88 Gujarat GST Act 2017 ( Section 88 Gujarat 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 Gujarat GST Act 2017 : Liability in case of amalgamation or merger of companies

By | August 16, 2017

Section 87 Gujarat GST Act 2017 ( Section 87 Gujarat 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 Gujarat GST Act 2017 : Liability of agent and principal

By | August 16, 2017

Section 86 Gujarat GST Act 2017 ( Section 86 Gujarat 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 Gujarat GST Act 2017 : Liability in case of transfer of business

By | August 16, 2017

Section 85 Gujarat GST Act 2017 ( Section 85 Gujarat 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 Gujarat GST Act 2017 : Continuation and validation of certain recovery proccedings

By | August 16, 2017

Section 84 Gujarat GST Act 2017 ( Section 84 Gujarat GST Act 2017 explains Continuation and validation of certain recovery proccedings  and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Continuation and validation of certain recovery proccedings 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 Gujarat GST Act 2017 : Provisional attachment to protect revenue in certain cases

By | August 16, 2017

Section 83 Gujarat GST Act 2017 ( Section 83 Gujarat 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 Gujarat GST Act 2017 : Tax to be first charge on property

By | August 16, 2017

Section 82 Gujarat GST Act 2017 ( Section 82 Gujarat 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 Gujarat GST Act 2017 : Transfer of property to the void in certain cases

By | August 16, 2017

Section 81 Gujarat GST Act 2017 ( Section 81 Gujarat GST Act 2017 explains Transfer of property to the void in certain cases and is covered in CHAPTER XV DEMANDS AND RECOVERY  ) Transfer of property to the 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 Gujarat GST Act 2017 : Payment of tax and other amount in instalments

By | August 16, 2017

Section 80 Gujarat GST Act 2017 ( Section 80 Gujarat 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 Gujarat GST Act 2017 : Initiation of recovery proceedings

By | August 16, 2017

Section 78 Gujarat GST Act 2017 ( Section 78 Gujarat 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 Gujarat GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

By | August 16, 2017

Section 77 Gujarat GST Act 2017 ( Section 77 Gujarat 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 Gujarat GST Act 2017 : Tax collected but not paid to Government

By | August 16, 2017

Section 76 Gujarat GST Act 2017 ( Section 76 Gujarat 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 »