Daily Archives: August 26, 2017

New Guidelines for Tariff Based Competitive Bidding Process of Solar Power 

By | August 26, 2017

New Guidelines for Tariff Based Competitive Bidding Process to reduce risk, enhance transparency and increase affordability of Solar Power Ministry of New & Renewable Energy (MNRE) has issued  the Guidelines for Tariff Based Competitive Bidding Process for Procurement of Power from Grid Connected Solar PV Power Projects. The Government has notified these Guidelines on 3rd August,… Read More »

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

By | August 26, 2017

Schedule III Himachal Pradesh GST Act 2017 ( Schedule III Himachal Pradesh 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(2) ]   ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES… Read More »

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

By | August 26, 2017

Schedule II Himachal Pradesh GST Act 2017 ( Schedule II Himachal Pradesh GST Act 2017  explains Activities to be treated as supply of goods or supply of services  ) SCHEDULE-II [See section 7(1) ] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer : (a) any transfer of the title in goods is a… Read More »

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

By | August 26, 2017

Schedule I Himachal Pradesh GST Act 2017 ( Schedule I Himachal Pradesh GST Act 2017  explains Activities to be treated as supply even if made without consideration ) SCHEDULE-I [See section 7(1)] 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… Read More »

Section 174 Himachal Pradesh GST Act 2017 : Savings

By | August 26, 2017

Section 174 Himachal Pradesh GST Act 2017 ( Section 174 Himachal Pradesh GST Act 2017  explains Savings and is covered in CHAPTER-XXI MISCELLANEOUS  ) Savings. 174. (1) The Acts so repealed under section 173 shall not,— (a) revive anything not in force or existing at the time of such repeal; or (b) affect the previous operation of the repealed Acts… Read More »

Section 173 Himachal Pradesh GST Act 2017 : Repeal of certain Acts

By | August 26, 2017

Section 173 Himachal Pradesh GST Act 2017 ( Section 173 Himachal Pradesh GST Act 2017  explains Repeal of certain Acts and is covered in CHAPTER-XXI MISCELLANEOUS  ) Repeal of certain Acts 173. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Himachal Pradesh Value Added Tax Act, 2005, (No.… Read More »

Section 172 Himachal Pradesh GST Act 2017 : Removal of difficulties

By | August 26, 2017

Section 172 Himachal Pradesh GST Act 2017 ( Section 172 Himachal Pradesh GST Act 2017  explains Removal of difficulties and is covered in CHAPTER-XXI 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… Read More »

Section 171 Himachal Pradesh GST Act 2017 : Anti-profiteering measure

By | August 26, 2017

Section 171 Himachal Pradesh GST Act 2017 ( Section 171 Himachal Pradesh GST Act 2017  explains Anti-profiteering measure and is covered in CHAPTER-XXI 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 Himachal Pradesh GST Act 2017 : Rounding off of tax etc.

By | August 26, 2017

Section 170 Himachal Pradesh GST Act 2017 ( Section 170 Himachal Pradesh GST Act 2017  explains Rounding off of tax etc. and is covered in CHAPTER-XXI 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… Read More »

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

By | August 26, 2017

Section 169 Himachal Pradesh GST Act 2017 ( Section 169 Himachal Pradesh GST Act 2017  explains Service of notice in certain circumstances and is covered in CHAPTER-XXI 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… Read More »

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

By | August 26, 2017

Section 168 Himachal Pradesh GST Act 2017 ( Section 168 Himachal Pradesh GST Act 2017  explains Power to issue instructions or directions and is covered in CHAPTER-XXI 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,… Read More »

Section 167 Himachal Pradesh GST Act 2017 : Delegation of powers

By | August 26, 2017

Section 167 Himachal Pradesh GST Act 2017 ( Section 167 Himachal Pradesh GST Act 2017  explains Delegation of powers and is covered in CHAPTER-XXI 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… Read More »

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

By | August 26, 2017

Section 166 Himachal Pradesh GST Act 2017 ( Section 166 Himachal Pradesh GST Act 2017  explains Laying of rules, regulations and notifications and is covered in CHAPTER-XXI MISCELLANEOUS  ) Laying of rules, regulations and notifications 166. Every rule, regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as soon as may… Read More »

Section 165 Himachal Pradesh GST Act 2017 : Power to make regulations

By | August 26, 2017

Section 165 Himachal Pradesh GST Act 2017 ( Section 165 Himachal Pradesh GST Act 2017  explains Power to make regulations and is covered in CHAPTER-XXI 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. Himachal Pradesh  GST Act… Read More »

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

By | August 26, 2017

Section 164 Himachal Pradesh GST Act 2017 ( Section 164 Himachal Pradesh GST Act 2017  explains Power of Government to make rules and is covered in CHAPTER-XXI 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… Read More »

Section 163 Himachal Pradesh GST Act 2017 : Levy of fee

By | August 26, 2017

Section 163 Himachal Pradesh GST Act 2017 ( Section 163 Himachal Pradesh GST Act 2017  explains Levy of fee and is covered in CHAPTER-XXI MISCELLANEOUS  ) Levy of fee 163. Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee… Read More »

Section 162 Himachal Pradesh GST Act 2017 : Bar on jurisdiction of civil courts

By | August 26, 2017

Section 162 Himachal Pradesh GST Act 2017 ( Section 162 Himachal Pradesh GST Act 2017  explains Bar on jurisdiction of civil courts and is covered in CHAPTER-XXI 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… Read More »

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

By | August 26, 2017

Section 161 Himachal Pradesh GST Act 2017 ( Section 161 Himachal Pradesh GST Act 2017  explains Rectification of errors apparent on the face of record and is covered in CHAPTER-XXI 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… Read More »

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

By | August 26, 2017

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

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

By | August 26, 2017

Section 159 Himachal Pradesh GST Act 2017 ( Section 159 Himachal Pradesh GST Act 2017  explains Publication of information in respect of persons in certain cases  and is covered in CHAPTER-XXI 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… Read More »

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

By | August 26, 2017

Section 158 Himachal Pradesh GST Act 2017 ( Section 158 Himachal Pradesh GST Act 2017  explains Disclosure of information by a public servant  and is covered in CHAPTER-XXI 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… Read More »

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

By | August 26, 2017

Section 157 Himachal Pradesh GST Act 2017 ( Section 157 Himachal Pradesh GST Act 2017  explains Protection of action taken under this Act  and is covered in CHAPTER-XXI 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… Read More »

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

By | August 26, 2017

Section 156 Himachal Pradesh GST Act 2017 ( Section 156 Himachal Pradesh GST Act 2017  explains Persons deemed to be public servants  and is covered in CHAPTER-XXI 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… Read More »

Section 155 Himachal Pradesh GST Act 2017 : Burden of proof

By | August 26, 2017

Section 155 Himachal Pradesh GST Act 2017 ( Section 155 Himachal Pradesh GST Act 2017  explains Burden of proof and is covered in CHAPTER-XXI 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. Himachal Pradesh  GST Act… Read More »

Section 154 Himachal Pradesh GST Act 2017 : Power to take samples

By | August 26, 2017

Section 154 Himachal Pradesh GST Act 2017 ( Section 154 Himachal Pradesh GST Act 2017  explains Power to take samples and is covered in CHAPTER-XXI 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… Read More »

Section 153 Himachal Pradesh GST Act 2017 : Taking assistance from an expert

By | August 26, 2017

Section 153 Himachal Pradesh GST Act 2017 ( Section 153 Himachal Pradesh GST Act 2017  explains Taking assistance from an expert and is covered in CHAPTER-XXI 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… Read More »

Section 152 Himachal Pradesh GST Act 2017 : Bar on disclosure of information

By | August 26, 2017

Section 152 Himachal Pradesh GST Act 2017 ( Section 152 Himachal Pradesh GST Act 2017  explains Bar on disclosure of information and is covered in CHAPTER-XXI 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,… Read More »

Section 151 Himachal Pradesh GST Act 2017 : Power to collect statistics

By | August 26, 2017

Section 151 Himachal Pradesh GST Act 2017 ( Section 151 Himachal Pradesh GST Act 2017  explains Power to collect statistics and is covered in CHAPTER-XXI 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… Read More »

Stay of demand guidelines before CIT (A) have prospective Effect : CBDT

By | August 26, 2017

Revised guidelines for stay of demand before CIT(A) have prospective effect; CBDT clarifies [ Refer Pay 20% of disputed demand for Stay of Demand at CIT (A) of Income Tax :DATED 31-7-2017 ] F.No.404/72/93-ITCC Dated 25th August 2017 Subject Partial modification of Instruction No 1914 dated 21.03.1996 to provide for guidelines for stay of demand at the… Read More »