Daily Archives: September 13, 2017

Section 165 Jharkhand GST Act 2017 : Power to make regulations.

By | September 13, 2017

Section 165 Jharkhand GST Act 2017  Enforced with effect from 1-7-2017. ( Section 165 Jharkhand 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.  Jharkhand GST… Read More »

Section 164 Jharkhand GST Act 2017 : Power of Government to make rules.

By | September 13, 2017

Section 164 Jharkhand GST Act 2017 Enforced with effect from 22.06.2017 ( Section 164 Jharkhand 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… Read More »

Section 162 Jharkhand GST Act 2017 : Bar on jurisdiction of civil courts.

By | September 13, 2017

Section 162 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 162 Jharkhand 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… Read More »

Section 161 Jharkhand GST Act 2017 : Rectification of errors apparent on the face of record.

By | September 13, 2017

Section 161 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 161 Jharkhand 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… Read More »

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

By | September 13, 2017

Section 160 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 160 Jharkhand 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… Read More »

Section 159 Jharkhand GST Act 2017 : Publication of information in respect of persons in certain cases.

By | September 13, 2017

Section 159 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 159 Jharkhand 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… Read More »

Section 158 Jharkhand GST Act 2017 : Disclosure of information by a public servant.

By | September 13, 2017

Section 158 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 158 Jharkhand 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… Read More »

Section 157 Jharkhand GST Act 2017 : Protection of action taken under this Act.

By | September 13, 2017

Section 157 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 157 Jharkhand 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… Read More »

Section 156 Jharkhand GST Act 2017 : Persons deemed to be public servants.

By | September 13, 2017

Section 156 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 156 Jharkhand 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… Read More »

Section 155 Jharkhand GST Act 2017 : Burden of Proof.

By | September 13, 2017

Section 155 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 155 Jharkhand 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… Read More »

Section 154 Jharkhand GST Act 2017 : Power to take samples.

By | September 13, 2017

Section 154 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 154 Jharkhand 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… Read More »

Section 153 Jharkhand GST Act 2017 : Taking assistance from an expert.

By | September 13, 2017

Section 153 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 153 Jharkhand 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… Read More »

Section 152 Jharkhand GST Act 2017 : Bar on disclosure of information.

By | September 13, 2017

Section 152 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 152 Jharkhand 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… Read More »

Section 151 Jharkhand GST Act 2017 : Power to collect statistics.

By | September 13, 2017

Section 151 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 151 Jharkhand 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… Read More »

Section 150 Jharkhand GST Act 2017 : Obligation to furnish information return.

By | September 13, 2017

Section 150 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 150 Jharkhand 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)… Read More »

Section 149 Jharkhand GST Act 2017 : Goods and services tax compliance rating.

By | September 13, 2017

Section 149 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 149 Jharkhand 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… Read More »

Section 148 Jharkhand GST Act 2017 : Special procedure for certain processes.

By | September 13, 2017

Section 148 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 148 Jharkhand 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… Read More »

Section 147 Jharkhand GST Act 2017 : Deemed Exports

By | September 13, 2017

Section 147 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 147 Jharkhand 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… Read More »

Section 146 Jharkhand GST Act 2017 : Common Portal.

By | September 13, 2017

Section 146 Jharkhand GST Act 2017 Enforced with effect from 22.06.2017 ( Section 146 Jharkhand 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,… Read More »

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

By | September 13, 2017

Section 145 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 145 Jharkhand 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.… Read More »

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

By | September 13, 2017

Section 144 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 144 Jharkhand 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… Read More »

Section 143 Jharkhand GST Act 2017 : Job work procedure.

By | September 13, 2017

Section 143 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 143 Jharkhand 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… Read More »

Section 142 Jharkhand GST Act 2017 : Miscellaneous transitional provisions.

By | September 13, 2017

Section 142 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 142 Jharkhand 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 to… Read More »

Section 141 Jharkhand GST Act 2017 : Transitional provisions relating to job work.

By | September 13, 2017

Section 141 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 141 Jharkhand 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 jobworker for further… Read More »