Daily Archives: September 12, 2017

Govt approved increase in Gratuity Limit of Employees

By | September 12, 2017

Cabinet approves introduction of the Payment of Gratuity (Amendment) Bill, 2017 in the Parliament  The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has given its approval for introduction of the Payment of Gratuity (Amendment) Bill, 2017 in the Parliament. The Amendment will increase the maximum limit of gratuity of employees, in the… Read More »

additional DA to Center Govt Employees and Pensioners w.e.f 1.7.17

By | September 12, 2017

Cabinet approves release of additional 1% Dearness Allowance to Central Government employees and Dearness Relief to pensioners w.e.f. 01.07.2017  The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has given its approval for release of additional 1% Dearness Allowance (DA) to Central Government employees and Dearness Relief (DR) to pensioners. It will be… Read More »

GST News 12.09.2017 by Taxheal

By | September 12, 2017

GST News 12.09.2017 by Taxheal 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 Press Release GST Press Release GST Books Best… Read More »

Notification No 5/2017 Compensation Cess (Rate) : Rates of compensation cess on various motor vehicles

By | September 12, 2017

Notification No 5/2017 Compensation Cess (Rate) The notification amends the rates of compensation cess on various motor vehicles. Notification No. 5/2017-Compensation Cess (Rate) Dated  11th September, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 5/2017-Compensation Cess… Read More »

Notification No 30/2017 Central Tax : GSTR-1, GSTR-2 and GSTR-3 Time Limit Extended

By | September 12, 2017

Notification No 30/2017 Central Tax Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3 vide Notification No 30/2017 Central Tax Dated 11th September, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and… Read More »

Notification No 31/2017 Central Tax : July 2017 GST return Date for ISD extended

By | September 12, 2017

Notification No 31/2017 Central Tax Seeks to extend the time limit for filing of GSTR-6 vide Notification No. 31/2017 – Central Tax Dated 11th September, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification… Read More »

Section 140 Jharkhand GST Act 2017 : Transitional arrangements for input tax credit.

By | September 12, 2017

Section 140 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 140 Jharkhand 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… Read More »

 Section 139 Jharkhand GST Act 2017 : Migration of existing taxpayers

By | September 12, 2017

Section 139 Jharkhand GST Act 2017 Enforced with effect from 22-6-2017. ( Section 139 Jharkhand GST Act 2017 explains  Migration of existing taxpayers and is covered in CHAPTER XX TRANSITIONAL PROVISIONS )  Migration of existing taxpayers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number… Read More »

Section 138 Jharkhand GST Act 2017 : Compounding of offences.

By | September 12, 2017

Section 138 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 138 Jharkhand 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… Read More »

Section 137 Jharkhand GST Act 2017 : Offences by Companies.

By | September 12, 2017

Section 137 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 137 Jharkhand 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… Read More »

Section 136 Jharkhand GST Act 2017 : Relevancy of statements under certain circumstances.

By | September 12, 2017

Section 136 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 136 Jharkhand 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… Read More »

Section 135 Jharkhand GST Act 2017 : Presumption of culpable mental state.

By | September 12, 2017

Section 135 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 135 Jharkhand 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… Read More »

Section 134 Jharkhand GST Act 2017 : Cognizance of offences.

By | September 12, 2017

Section 134 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 134 Jharkhand 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… Read More »

Section 133 Jharkhand GST Act 2017 : Liability of officers and certain other persons.

By | September 12, 2017

Section 133 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 133 Jharkhand 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… Read More »

Section 132 Jharkhand GST Act 2017 : Punishment for certain offences

By | September 12, 2017

Section 132 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 132 Jharkhand 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,… Read More »

Section 131 Jharkhand GST Act 2017 : Confiscation or penalty not to interfere with other punishments.

By | September 12, 2017

Section 131 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 131 Jharkhand 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,… Read More »

Section 130 Jharkhand GST Act 2017 : Confiscation of goods or conveyances and levy of penalty.

By | September 12, 2017

Section 130 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 130 Jharkhand 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)… Read More »

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

By | September 12, 2017

Section 129 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 129 Jharkhand 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… Read More »

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

By | September 12, 2017

Section 128 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 128 Jharkhand 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… Read More »

Section 127 Jharkhand GST Act 2017 : Power to impose penalty in certain cases.

By | September 12, 2017

Section 127 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 127 Jharkhand 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… Read More »

Section 126 Jharkhand GST Act 2017 : General disciplines related to penalty.

By | September 12, 2017

Section 126 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 126 Jharkhand 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… Read More »

Section 125 Jharkhand GST Act 2017 : General penalty.

By | September 12, 2017

Section 125 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 125 Jharkhand 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… Read More »

Section 124 Jharkhand GST Act 2017 : Fine for failure to furnish statistics.

By | September 12, 2017

Section 124 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 124 Jharkhand 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… Read More »

Section 123 Jharkhand GST Act 2017 : Penalty for failure to furnish information return.

By | September 12, 2017

Section 123 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 123 Jharkhand 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… Read More »

Section 122 Jharkhand GST Act 2017 : Penalty for certain offences.

By | September 12, 2017

Section 122 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 122 Jharkhand 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… Read More »

Section 121 Jharkhand GST Act 2017 : Non appealable decisions and orders.

By | September 12, 2017

Section 121 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 121 Jharkhand 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… Read More »

Section 120 Jharkhand GST Act 2017 : Appeal not to be filed in certain cases.

By | September 12, 2017

Section 120 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 120 Jharkhand 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,… Read More »

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

By | September 12, 2017

Section 119 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 119 Jharkhand 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… Read More »

Section 118 Jharkhand GST Act 2017 : Appeal to Supreme Court.

By | September 12, 2017

Section 118 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 118 Jharkhand 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… Read More »

Section 117 Jharkhand GST Act 2017 : Appeal to High Court.

By | September 12, 2017

Section 117 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 117 Jharkhand 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… Read More »

Section 116 Jharkhand GST Act 2017 : Appearance by authorised representative.

By | September 12, 2017

Section 116 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 116 Jharkhand 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… Read More »

Section 115 Jharkhand GST Act 2017 : Interest on refund of amount paid for admission of appeal.

By | September 12, 2017

Section 115 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 115 Jharkhand 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)… Read More »

Section 114 Jharkhand GST Act 2017 : Financial and administrative powers of State President.

By | September 12, 2017

Section 114 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 114 Jharkhand 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… Read More »

Section 113 Jharkhand GST Act 2017 : Orders of Appellate Tribunal.

By | September 12, 2017

Section 113 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 113 Jharkhand 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… Read More »

Section 112 Jharkhand GST Act 2017 : Appeals to Appellate Tribunal.

By | September 12, 2017

Section 112 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 112 Jharkhand 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… Read More »

Section 111 Jharkhand GST Act 2017 : Procedure before Appellate Tribunal

By | September 12, 2017

Section 111 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 111 Jharkhand 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… Read More »