Daily Archives: August 20, 2017

Penalty for late filing of GSTR 3B

By | August 20, 2017

Penalty for late filing of GSTR 3B Penalty for late filing of GSTR 3B is Rs 100 for every day subject to the maximum of Rs 5000/-. You can refer Section 47 of CGST Act 2017. Section 47 of CGST Act 2017 is Reproduced as follow :-  Levy of late fee. 47. (1) Any registered… Read More »

Category: GST

Format for Authorization of repayment of Housing Loan out of PF Account

By | August 20, 2017

For Web Circulation Only Employees’ Provident Fund Organisation (Ministry of Labour & Employment, Govt. of India) Head Office Bhavishya Nidhi Bhawan, 14-Bhikaiji Cama Place, New Delhi-110066 www.epfindia.gov.inwww.epfindia.nic.in Telephone: 011- 26713254 Fax: 011-26166609 Email: acc.fa.imc@epfindia.gov.in No: WSU/39(1)2017/Housing Scheme/10420 Dated: 18 AUG 2017 To All Addl. CPFC (HQ/Zone), Regional P.F. Commissioners-incharge of Regional Offices. Sub: Withdrawal under… Read More »

SS 1 and SS 2 Secretarial Standard withdrawn by ICSI w.e.f 30.09.2017

By | August 20, 2017

THE INSTITUTE OF COMPANY SECRETARIES OF INDIA (Statutory Body under an Act of Parliament) NOTIFICATION New Delhi, the 16th August, 2017 F. No. ICSI/6/2017.—The Notification ICSI No.1 (SS) of 2015 dated 23rd April, 2015, published in the Gazette of India, Part III, Section 4, with regard to (i) SS-1: Secretarial Standard on Meetings of the Board of… Read More »

New Rs 50 banknote released by RBI

By | August 20, 2017

RBI Introduces Rs 50 banknote in Mahatma Gandhi (New) Series The Reserve Bank of India will shortly issue ₹ 50 denomination banknotes in the Mahatma Gandhi (New) Series, bearing signature of Dr. Urjit R. Patel, Governor, Reserve Bank of India. The new denomination has motif of Hampi with Chariot on the reverse, depicting the country’s cultural heritage.… Read More »

How to check Electronic Cash Ledger on GST Portal

By | August 20, 2017

How can I view the Electronic Cash Ledger? The Electronic Cash Ledger contains a summary of all the deposits made by a taxpayer. In the ledger, information is displayed major head-wise i.e., IGST, CGST, SGST/UTGST and CESS. Each major head is further divided into five minor heads: Tax, Interest, Penalty, Fee and Others. To view… Read More »

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

By | August 20, 2017

Section 75 Himachal Pradesh GST Act 2017 ( Section 75 Himachal Pradesh 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… Read More »

Section 74 Himachal Pradesh 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 mis-statement or suppression of facts.

By | August 20, 2017

Section 74 Himachal Pradesh GST Act 2017 ( Section 74 Himachal Pradesh 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 mis-statement or suppression of facts  and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Determination of tax… Read More »

Section 73 Himachal Pradesh 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 mis-statement or suppression of facts

By | August 20, 2017

Section 73 Himachal Pradesh GST Act 2017 ( Section 73 Himachal Pradesh 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 mis-statement or suppression of facts  and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Determination… Read More »

Section 72 Himachal Pradesh GST Act 2017 : Officers to assist proper officers

By | August 20, 2017

Section 72 Himachal Pradesh GST Act 2017 ( Section 72 Himachal Pradesh 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… Read More »

Section 71 Himachal Pradesh GST Act 2017 : Access to business premises

By | August 20, 2017

Section 71 Himachal Pradesh GST Act 2017 ( Section 71 Himachal Pradesh 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… Read More »