Daily Archives: August 27, 2017

Core and Non-Core Fields : Amendment of GST Registration

By | August 27, 2017

Core and Non-Core Fields : Amendment of GST Registration 1. Can amendments be made to the information submitted in the Registration Application? Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details… Read More »

Category: GST

Section 25 Jammu & Kashmir GST Act 2017 : Procedure for registration

By | August 27, 2017

Section 25 Jammu & Kashmir GST Act 2017 ( Section 25 Jammu & Kashmir GST Act 2017 explains Procedure for registration  and is covered in CHAPTER – VI REGISTRATION   )  Procedure for registration. 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which… Read More »

Section 24 Jammu & Kashmir GST Act 2017 : Compulsory registration in certain cases .

By | August 27, 2017

Section 24 Jammu & Kashmir GST Act 2017 ( Section 24 Jammu & Kashmir GST Act 2017 explains Compulsory registration in certain cases  and is covered in CHAPTER – VI REGISTRATION   )  Compulsory registration in certain cases . 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,-… Read More »

Section 23 Jammu & Kashmir GST Act 2017 : Persons not liable for registration.

By | August 27, 2017

Section 23 Jammu & Kashmir GST Act 2017 ( Section 23 Jammu & Kashmir GST Act 2017 explains Persons not liable for registration and is covered in CHAPTER – VI REGISTRATION   )  Persons not liable for registration. 23. (1) The following persons shall not be liable to registration, namely:- (a) any person engaged exclusively in the business of supplying goods or… Read More »

Section 22 Jammu & Kashmir GST Act 2017 : Persons liable for registration

By | August 27, 2017

Section 22 Jammu & Kashmir GST Act 2017 ( Section 22 Jammu & Kashmir GST Act 2017 explains Manner of recovery of credit distributed in excess and is covered in CHAPTER – VI REGISTRATION   )  Persons liable for registration. 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be… Read More »

Section 21 Jammu & Kashmir GST Act 2017 : Manner of recovery of credit distributed in excess.

By | August 27, 2017

Section 21 Jammu & Kashmir GST Act 2017 ( Section 21 Jammu & Kashmir GST Act 2017 explains Manner of recovery of credit distributed in excess and is covered in CHAPTER V INPUT TAX CREDIT   )  Manner of recovery of credit distributed in excess. 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section… Read More »

Section 20 Jammu & Kashmir GST Act 2017 : Manner of distribution of credit by Input Service Distributor.

By | August 27, 2017

Section 20 Jammu & Kashmir GST Act 2017 ( Section 20 Jammu & Kashmir GST Act 2017 explains Taking input tax credit in respect of inputs and capital goods sent for job work and is covered in CHAPTER V INPUT TAX CREDIT   )  Manner of distribution of credit by Input Service Distributor. 20. (1) The Input Service Distributor shall distribute the… Read More »

Section 19 Jammu & Kashmir GST Act 2017 : Taking input tax credit in respect of inputs and capital goods sent for job work.

By | August 27, 2017

Section 19 Jammu & Kashmir GST Act 2017 ( Section 19 Jammu & Kashmir GST Act 2017 explains Taking input tax credit in respect of inputs and capital goods sent for job work and is covered in CHAPTER V INPUT TAX CREDIT   )  Taking input tax credit in respect of inputs and capital goods sent for job work. 19. (1) The… Read More »

Section 18 Jammu & Kashmir GST Act 2017 : Availability of credit in special circumstances.

By | August 27, 2017

Section 18 Jammu & Kashmir GST Act 2017 ( Section 18 Jammu & Kashmir GST Act 2017 explains Availability of credit in special circumstances and is covered in CHAPTER V INPUT TAX CREDIT   )  Availability of credit in special circumstances. 18. (1) Subject to such conditions and restrictions as may be prescribed– (a) a person who has applied for registration under… Read More »

Section 17 Jammu & Kashmir GST Act 2017 : Apportionment of credit and blocked credits.

By | August 27, 2017

Section 17 Jammu & Kashmir GST Act 2017 ( Section 17 Jammu & Kashmir GST Act 2017 explains Apportionment of credit and blocked credits and is covered in CHAPTER V INPUT TAX CREDIT   )  Apportionment of credit and blocked credits. 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any… Read More »

Section 16 Jammu & Kashmir GST Act 2017 : Eligibility and conditions for taking input tax credit.

By | August 27, 2017

Section 16 Jammu & Kashmir GST Act 2017 ( Section 16 Jammu & Kashmir GST Act 2017 explains Value of taxable supply and is covered in CHAPTER V INPUT TAX CREDIT   )  Eligibility and conditions for taking input tax credit. 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified… Read More »

Section 15 Jammu & Kashmir GST Act 2017 : Value of taxable supply.

By | August 27, 2017

Section 15 Jammu & Kashmir GST Act 2017 ( Section 15 Jammu & Kashmir GST Act 2017 explains Value of taxable supply and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY  )  Value of taxable supply. 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually… Read More »

Section 14 Jammu & Kashmir GST Act 2017 : Change in rate of tax in respect of supply of goods or services.

By | August 27, 2017

Section 14 Jammu & Kashmir GST Act 2017 ( Section 14 Jammu & Kashmir GST Act 2017 explains Change in rate of tax in respect of supply of goods or services and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY  )  Change in rate of tax in respect of supply of goods or services. 14. Notwithstanding anything contained in… Read More »

Section 13 Jammu & Kashmir GST Act 2017 : Time of supply of services.

By | August 27, 2017

Section 13 Jammu & Kashmir GST Act 2017 ( Section 13 Jammu & Kashmir GST Act 2017 explains Time of supply of services and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY  )  Time of supply of services. 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with… Read More »

Section 12 Jammu & Kashmir GST Act 2017 : Time of supply of goods.

By | August 27, 2017

Section 12 Jammu & Kashmir GST Act 2017 ( Section 12 Jammu & Kashmir GST Act 2017 explains Time of supply of goods  and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY  )  Time of supply of goods. 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with… Read More »

Section 11 Jammu & Kashmir GST Act 2017 : Power to grant exemption from tax.

By | August 27, 2017

Section 11 Jammu & Kashmir GST Act 2017 ( Section 11 Jammu & Kashmir GST Act 2017 explains Power to grant exemption from tax  and is covered in CHAPTER III LEVY AND COLLECTION OF TAX )  Power to grant exemption from tax. 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it… Read More »

Section 10 Jammu & Kashmir GST Act 2017 : Composition Levy

By | August 27, 2017

Section 10 Jammu & Kashmir GST Act 2017 ( Section 10 Jammu & Kashmir GST Act 2017 explains Composition Levy  and is covered in CHAPTER III LEVY AND COLLECTION OF TAX )  Composition Levy. 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person,… Read More »

Centax Publication’s GST Tariff of India 2017-18 by R. K. Jain [August 2017 Edn.]-by R. K. Jain (Author)

By | August 27, 2017

Centax Publication’s GST Tariff of India 2017-18 by R. K. Jain [August 2017 Edn.] – 2017 by R. K. Jain (Author) Product description with GST Rates & Exemptions for Goods & Services [August 2017 Edition] Price RS 1755 Click to buy online Publisher: Centax Publications Pvt. Ltd. (2017) Related GST Books Related Topic on GST Topic Click Link GST Acts  Central… Read More »

GST Law, Analysis & Procedure August 2017 Book CA. Chitresh Gupta (Author), CA. Shilpi Gupta (Author)

By | August 27, 2017

GST – Law, Analysis & Procedures- August 2017 by CA. Chitresh Gupta (Author), CA. Shilpi Gupta (Author) Product description The book; GST – Law, Analysis & Procedures, is written with a objective to provide clarity along with indepth analysis on various aspects of Goods & Services Tax law in a simple and lucid manner. In order to enhance the… Read More »

GSTJ’s GST Tariff with HSN Code by CA. P. H. Motlani & Adv. Jatin Sahgal [w.e.f. 01-07-2017]

By | August 27, 2017

GSTJ’s GST Tariff with HSN Code by CA. P. H. Motlani & Adv. Jatin Sahgal [w.e.f. 01-07-2017] Paperback – 2017 by CA. P. H. Motlani & Adv. Jatin Sahgal (Author, Contributor) Price RS 895 Click to buy online Publisher: Goods & Service Tax Judgments [GSTJ] (2017) Related GST Books Related Topic on GST Topic Click Link GST Acts  Central GST Act… Read More »

Section 9 Jammu & Kashmir GST Act 2017 : Levy and Collection .

By | August 27, 2017

Section 9 Jammu & Kashmir GST Act 2017 ( Section 9 Jammu & Kashmir GST Act 2017 explains Levy and Collection  and is covered in CHAPTER III LEVY AND COLLECTION OF TAX )  Levy and Collection . 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Jammu and Kashmir goods and services tax on… Read More »

Section 8 Jammu & Kashmir GST Act 2017 : Tax liability on composite and mixed supplies.

By | August 27, 2017

Section 8 Jammu & Kashmir GST Act 2017 ( Section 8 Jammu & Kashmir GST Act 2017 explains Tax liability on composite and mixed supplies  and is covered in CHAPTER III LEVY AND COLLECTION OF TAX )  Tax liability on composite and mixed supplies. 8. The tax liability on a composite or a mixed supply shall be determined in the following… Read More »

Section 7 Jammu & Kashmir GST Act 2017 : Scope of supply.

By | August 27, 2017

Section 7 Jammu & Kashmir GST Act 2017 ( Section 7 Jammu & Kashmir GST Act 2017 explains Scope of supply  and is covered in CHAPTER III LEVY AND COLLECTION OF TAX )  Scope of supply. 7.(1) For the purposes of this Act, the expression “supply” includes— (a) all forms of supply of goods or services or both such as… Read More »

Section 6 Jammu & Kashmir GST Act 2017 : Authorization of officers of central tax as proper officer in certain circumstances.

By | August 27, 2017

Section 6 Jammu & Kashmir GST Act 2017 ( Section 6 Jammu & Kashmir GST Act 2017 explains Authorization of officers of central tax as proper officer in certain circumstances  and is covered in CHAPTER II ADMINISTRATION )  Authorization of officers of central tax as proper officer in certain circumstances. 6. (1) Without prejudice to the provisions of this Act, the… Read More »

Section 5 Jammu & Kashmir GST Act 2017 : Powers of officers.

By | August 27, 2017

Section 5 Jammu & Kashmir GST Act 2017 ( Section 5 Jammu & Kashmir GST Act 2017 explains Powers of officers  and is covered in CHAPTER II ADMINISTRATION )  Powers of officers. 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed… Read More »

Section 4 Jammu & Kashmir GST Act 2017 : Appointment of officers.

By | August 27, 2017

Section 4 Jammu & Kashmir GST Act 2017 ( Section 4 Jammu & Kashmir GST Act 2017 explains Appointment of officers  and is covered in CHAPTER II ADMINISTRATION )  Appointment of officers. 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers… Read More »

Section 3 Jammu & Kashmir GST Act 2017 : Officers under this Act.

By | August 27, 2017

Section 3 Jammu & Kashmir GST Act 2017 ( Section 3 Jammu & Kashmir GST Act 2017 explains Officers under this Act  and is covered in CHAPTER II ADMINISTRATION )  Officers under this Act. 3. (1) The Government shall, by notification, appoint the following classes of officers for the purposes of this Act namely:- (a) Chief Commissioner/Commissioner of State tax, (b)… Read More »

Section 2 Jammu & Kashmir GST Act 2017 : Definitions

By | August 27, 2017

Section 2 Jammu & Kashmir GST Act 2017 ( Section 2 Jammu & Kashmir GST Act 2017 explains Definitions  and is covered in CHAPTER I PRELIMINARY)  Definitions. 2. In this Act, unless the context otherwise requires,- (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, Svt.1977(1920 A.D.) (XLII of 1920… Read More »

Section 1 Jammu & Kashmir GST Act 2017 : Short title, extent and commencement

By | August 27, 2017

Section 1 Jammu & Kashmir GST Act 2017 ( Section 1 Jammu & Kashmir GST Act 2017 explains Short title, extent and commencement  and is covered in CHAPTER I PRELIMINARY)  Short title, extent and commencement. 1. (1) This Act may be called the Jammu and Kashmir Goods and Services Tax Act, 2017. (2) It shall come into force on such… Read More »