Daily Archives: August 24, 2017

GST Tip :- Rules for ISD (Input Service Distributor) for Distributing ITC

By | August 24, 2017

GST Tip :- Rules for ISD (Input Service Distributor) for Distributing ITC  Related GST Video Tutorials 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  GST Judgments… Read More »

How to Check GST Cash Balance Ledger

By | August 24, 2017

How to Check GST Cash Balance Ledger     Related GST Video Tutorials 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  GST Judgments GST Judgments GST… Read More »

Section 150 Himachal Pradesh GST Act 2017 : Obligation to furnish information return

By | August 24, 2017

Section 150 Himachal Pradesh GST Act 2017 ( Section 150 Himachal Pradesh GST Act 2017  explains Obligation to furnish information return and is covered in CHAPTER-XXI 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… Read More »

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

By | August 24, 2017

Section 149 Himachal Pradesh GST Act 2017 ( Section 149 Himachal Pradesh GST Act 2017  explains Goods and services tax compliance rating and is covered in CHAPTER-XXI 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… Read More »

Section 148 Himachal Pradesh GST Act 2017 : Special procedure for certain processes

By | August 24, 2017

Section 148 Himachal Pradesh GST Act 2017 ( Section 148 Himachal Pradesh GST Act 2017  explains Special procedure for certain processes and is covered in CHAPTER-XXI 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,… Read More »

Section 147 Himachal Pradesh GST Act 2017 : Deemed exports

By | August 24, 2017

Section 147 Himachal Pradesh GST Act 2017 ( Section 147 Himachal Pradesh GST Act 2017  explains Deemed exports and is covered in CHAPTER-XXI 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… Read More »

Section 146 Himachal Pradesh GST Act 2017 : Common portal

By | August 24, 2017

Section 146 Himachal Pradesh GST Act 2017 ( Section 146 Himachal Pradesh GST Act 2017  explains Common portal and is covered in CHAPTER-XXI 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… Read More »

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

By | August 24, 2017

Section 145 Himachal Pradesh GST Act 2017 ( Section 145 Himachal Pradesh 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… Read More »

Section 144 Himachal Pradesh GST Act 2017 : Presumption as to documents in certain cases

By | August 24, 2017

Section 144 Himachal Pradesh GST Act 2017 ( Section 144 Himachal Pradesh 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;… Read More »

Section 143 Himachal Pradesh GST Act 2017 : Job work procedure

By | August 24, 2017

Section 143 Himachal Pradesh GST Act 2017 ( Section 143 Himachal Pradesh GST Act 2017  explains Job work procedure 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… Read More »

Section 142 Himachal Pradesh GST Act 2017 : Miscellaneous transitional provisions

By | August 24, 2017

Section 142 Himachal Pradesh GST Act 2017 ( Section 142 Himachal Pradesh 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… Read More »

Section 141 Himachal Pradesh GST Act 2017 : Transitional Provisions relating to job work

By | August 24, 2017

Section 141 Himachal Pradesh GST Act 2017 ( Section 141 Himachal Pradesh 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… Read More »

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

By | August 24, 2017

Section 140 Himachal Pradesh GST Act 2017 ( Section 140 Himachal Pradesh 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… Read More »

Section 139 Himachal Pradesh GST Act 2017 : Migration of existing tax payers

By | August 24, 2017

Section 139 Himachal Pradesh GST Act 2017 ( Section 139 Himachal Pradesh GST Act 2017  explains Migration of existing tax payers  and is covered in CHAPTER-XX TRANSITIONAL PROVISIONS  )  Migration of existing tax payers 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… Read More »

Section 138 Himachal Pradesh GST Act 2017 : Compounding of offences

By | August 24, 2017

Section 138 Himachal Pradesh GST Act 2017 ( Section 138 Himachal Pradesh 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… Read More »

Section 137 Himachal Pradesh GST Act 2017 : Offences by Companies

By | August 24, 2017

Section 137 Himachal Pradesh GST Act 2017 ( Section 137 Himachal Pradesh 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,… Read More »

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

By | August 24, 2017

Section 136 Himachal Pradesh GST Act 2017 ( Section 136 Himachal Pradesh 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… Read More »

Section 135 Himachal Pradesh GST Act 2017 : Presumption of culpable mental state

By | August 24, 2017

Section 135 Himachal Pradesh GST Act 2017 ( Section 135 Himachal Pradesh 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… Read More »

Section 134 Himachal Pradesh GST Act 2017 : Cognizance of offences

By | August 24, 2017

Section 134 Himachal Pradesh GST Act 2017 ( Section 134 Himachal Pradesh 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… Read More »

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

By | August 24, 2017

Section 133 Himachal Pradesh GST Act 2017 ( Section 133 Himachal Pradesh 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… Read More »

Section 132 Himachal Pradesh GST Act 2017 : Punishment for certain offences

By | August 24, 2017

Section 132 Himachal Pradesh GST Act 2017 ( Section 132 Himachal Pradesh 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… Read More »

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

By | August 24, 2017

Section 131 Himachal Pradesh GST Act 2017 ( Section 131 Himachal Pradesh 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)… Read More »

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

By | August 24, 2017

Section 130 Himachal Pradesh GST Act 2017 ( Section 130 Himachal Pradesh 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… Read More »

Section 129 Himachal Pradesh GST Act 2017 : Detention, seizure and release of goods and conveyances in transit

By | August 24, 2017

Section 129 Himachal Pradesh GST Act 2017 ( Section 129 Himachal Pradesh 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… Read More »

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

By | August 24, 2017

Section 128 Himachal Pradesh GST Act 2017 ( Section 128 Himachal Pradesh 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… Read More »

Section 127 Himachal Pradesh GST Act 2017 : Power to impose penalty in certain cases

By | August 24, 2017

Section 127 Himachal Pradesh GST Act 2017 ( Section 127 Himachal Pradesh GST Act 2017  explains Power to impose penalty in certain cases and is covered in CHAPTER-XIX OFFENCES AND PENALTIES )   Power to impose penalty in certain cases 127. Where the proper officer is of the view that a person is liable to a penalty and the same is… Read More »

Section 126 Himachal Pradesh GST Act 2017 : General disciplines related to penalty

By | August 24, 2017

Section 126 Himachal Pradesh GST Act 2017 ( Section 126 Himachal Pradesh GST Act 2017  explains General disciplines related to penalty and is covered in CHAPTER-XIX OFFENCES AND PENALTIES )  General disciplines related to penalty 126. (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission… Read More »

Section 125 Himachal Pradesh GST Act 2017 : General penalty

By | August 24, 2017

Section 125 Himachal Pradesh GST Act 2017 ( Section 125 Himachal Pradesh GST Act 2017  explains General penalty  and is covered in CHAPTER-XIX OFFENCES AND PENALTIES )  General penalty 125. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable… Read More »

Section 124 Himachal Pradesh GST Act 2017 : Fine for failure to furnish statistics

By | August 24, 2017

Section 124 Himachal Pradesh GST Act 2017 ( Section 124 Himachal Pradesh GST Act 2017  explains Fine for failure to furnish statistics  and is covered in CHAPTER-XIX OFFENCES AND PENALTIES )  Fine for failure to furnish statistics 124. If any person required to furnish any information or return under section 151,— (a) without reasonable cause fails to furnish such information… Read More »

Section 123 Himachal Pradesh GST Act 2017 : Penalty for failure to furnish information return

By | August 24, 2017

Section 123 Himachal Pradesh GST Act 2017 ( Section 123 Himachal Pradesh GST Act 2017  explains Penalty for failure to furnish information return  and is covered in CHAPTER-XIX OFFENCES AND PENALTIES )  Penalty for failure to furnish information return 123. If a person who is required to furnish an information return under section 150 fails to do so within the… Read More »

Section 122 Himachal Pradesh GST Act 2017 : Penalty for certain offences

By | August 24, 2017

Section 122 Himachal Pradesh GST Act 2017 ( Section 122 Himachal Pradesh GST Act 2017  explains Penalty for certain offences  and is covered in CHAPTER-XIX OFFENCES AND PENALTIES )  Penalty for certain offences 122. (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice… Read More »

Section 121 Himachal Pradesh GST Act 2017 : Non-appealable decisions and orders

By | August 24, 2017

Section 121 Himachal Pradesh GST Act 2017 ( Section 121 Himachal Pradesh GST Act 2017  explains Non-appealable decisions and orders  and is covered in CHAPTER-XVIII APPEALS AND REVISION )  Non-appealable decisions and orders 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of… Read More »

Section 120 Himachal Pradesh GST Act 2017 : Appeal not to be filed in certain cases

By | August 24, 2017

Section 120 Himachal Pradesh GST Act 2017 ( Section 120 Himachal Pradesh GST Act 2017  explains Appeal not to be filed in certain cases  and is covered in CHAPTER-XVIII APPEALS AND REVISION )  Appeal not to be filed in certain cases 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions… Read More »

Section 119 Himachal Pradesh GST Act 2017 : Sums due to be paid notwithstanding appeal etc.

By | August 24, 2017

Section 119 Himachal Pradesh GST Act 2017 ( Section 119 Himachal Pradesh GST Act 2017  explains Sums due to be paid notwithstanding appeal etc.  and is covered in CHAPTER-XVIII APPEALS AND REVISION )  Sums due to be paid notwithstanding appeal etc. 119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to… Read More »

Section 118 Himachal Pradesh GST Act 2017 : Appeal to Supreme Court

By | August 24, 2017

Section 118 Himachal Pradesh GST Act 2017 ( Section 118 Himachal Pradesh GST Act 2017  explains Appeal to Supreme Court and is covered in CHAPTER-XVIII APPEALS AND REVISION )  Appeal to Supreme Court 118. (1) An appeal shall lie to the Supreme Court— (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or… Read More »

Section 117 Himachal Pradesh GST Act 2017 : Appeal to High Court

By | August 24, 2017

Section 117 Himachal Pradesh GST Act 2017 ( Section 117 Himachal Pradesh GST Act 2017  explains Appeal to High Court and is covered in CHAPTER-XVIII APPEALS AND REVISION )  Appeal to High Court 117. (1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High… Read More »

Section 116 Himachal Pradesh GST Act 2017 : Appearance by authorised representative

By | August 24, 2017

Section 116 Himachal Pradesh GST Act 2017 ( Section 116 Himachal Pradesh GST Act 2017  explains Appearance by authorised representative and is covered in CHAPTER-XVIII APPEALS AND REVISION )  Appearance by authorised representative 116. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in… Read More »

Section 115 Himachal Pradesh GST Act 2017 : Interest on refund of amount paid for admission of appeal

By | August 24, 2017

Section 115 Himachal Pradesh GST Act 2017 ( Section 115 Himachal Pradesh GST Act 2017  explains Interest on refund of amount paid for admission of appeal and is covered in CHAPTER-XVIII APPEALS AND REVISION )  Interest on refund of amount paid for admission of appeal 115. Where an amount paid by the appellant under sub-section (6) of section 107 or… Read More »

Section 114 Himachal Pradesh GST Act 2017 : Financial and administrative powers of State President

By | August 24, 2017

Section 114 Himachal Pradesh GST Act 2017 ( Section 114 Himachal Pradesh GST Act 2017  explains Financial and administrative powers of State President and is covered in CHAPTER-XVIII APPEALS AND REVISION )  Financial and administrative powers of State President 114. The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of the Appellate… Read More »

Section 113 Himachal Pradesh GST Act 2017: Orders of Appellate Tribunal

By | August 24, 2017

Section 113 Himachal Pradesh GST Act 2017 ( Section 113 Himachal Pradesh GST Act 2017  explains Orders of Appellate Tribunal and is covered in CHAPTER-XVIII APPEALS AND REVISION )  Orders of Appellate Tribunal 113. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming,… Read More »

Section 112 Himachal Pradesh GST Act 2017 : Appeals to Appellate Tribunal

By | August 24, 2017

Section 112 Himachal Pradesh GST Act 2017 ( Section 112 Himachal Pradesh GST Act 2017  explains Appeals to Appellate Tribunal and is covered in CHAPTER-XVIII APPEALS AND REVISION ) Appeals to Appellate Tribunal 112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the Central Goods and Services Tax… Read More »

Section 111 Himachal Pradesh GST Act 2017 : Procedure before Appellate Tribunal

By | August 24, 2017

Section 111 Himachal Pradesh GST Act 2017 ( Section 111 Himachal Pradesh GST Act 2017  explains Procedure before Appellate Tribunal and is covered in CHAPTER-XVIII APPEALS AND REVISION ) Procedure before Appellate Tribunal 111. (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in… Read More »