Daily Archives: September 17, 2017

Section 125 Karnataka GST Act 2017 : General penalty.

By | September 17, 2017

Section 125 Karnataka GST Act 2017 [ Section 125 Karnataka 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 to… Read More »

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

By | September 17, 2017

Section 124 Karnataka GST Act 2017 [ Section 124 Karnataka 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 or… Read More »

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

By | September 17, 2017

Section 123 Karnataka GST Act 2017 [ Section 123 Karnataka 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 period… Read More »

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

By | September 17, 2017

Section 122 Karnataka GST Act 2017 [ Section 122 Karnataka 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 with… Read More »

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

By | September 17, 2017

Section 121 Karnataka GST Act 2017 [ Section 121 Karnataka 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… Read More »

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

By | September 17, 2017

Section 120 Karnataka GST Act 2017 [ Section 120 Karnataka 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 or… Read More »

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

By | September 17, 2017

Section 119 Karnataka GST Act 2017 [ Section 119 Karnataka 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 the… Read More »

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

By | September 17, 2017

Section 118 Karnataka GST Act 2017 [ Section 118 Karnataka 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 (b)… Read More »

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

By | September 17, 2017

Section 117 Karnataka GST Act 2017 [ Section 117 Karnataka 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 Court… Read More »

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

By | September 17, 2017

Section 116 Karnataka GST Act 2017 [ Section 116 Karnataka 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 connection… Read More »

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

By | September 17, 2017

Section 115 Karnataka GST Act 2017 [ Section 115 Karnataka 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 sub-section… Read More »

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

By | September 17, 2017

Section 114 Karnataka GST Act 2017 [ Section 114 Karnataka 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 Tribunal… Read More »

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

By | September 17, 2017

Section 113 Karnataka GST Act 2017 [ Section 113 Karnataka 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, modifying… Read More »

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

By | September 17, 2017

Section 112 Karnataka GST Act 2017 [ Section 112 Karnataka 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 Act… Read More »

Section 111 Karnataka GST Act 2017 : Procedure before Appellate Tribunal

By | September 17, 2017

Section 111 Karnataka GST Act 2017 [ Section 111 Karnataka 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 the… Read More »

Section 110 Karnataka GST Act 2017 : President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.-

By | September 17, 2017

Section 110 Karnataka GST Act 2017 [ Section 110 Karnataka GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.- and is covered in CHAPTER XVIII APPEALS AND REVISION ] President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.- 110. The qualifications, appointment, salary and allowances, terms of office,… Read More »

Section 109 Karnataka GST Act 2017 : Appellate Tribunal and Benches thereof

By | September 17, 2017

Section 109 Karnataka GST Act 2017 [ Section 109 Karnataka GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in CHAPTER XVIII APPEALS AND REVISION ] Appellate Tribunal and Benches thereof 109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act shall be… Read More »

Section 108 Karnataka GST Act 2017 : Powers of Revisional Authority

By | September 17, 2017

Section 108 Karnataka GST Act 2017 [ Section 108 Karnataka GST Act 2017 explains Powers of Revisional Authority and is covered in CHAPTER XVIII APPEALS AND REVISION ] Powers of Revisional Authority 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him… Read More »

Section 107 Karnataka GST Act 2017 : Appeals to Appellate Authority

By | September 17, 2017

Section 107 Karnataka GST Act 2017 [ Section 107 Karnataka GST Act 2017 explains Appeals to Appellate Authority and is covered in CHAPTER XVIII APPEALS AND REVISION ] Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may appeal… Read More »

Section 106 Karnataka GST Act 2017 : Procedure of Authority and Appellate Authority

By | September 17, 2017

Section 106 Karnataka GST Act 2017 [ Section 106 Karnataka GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ] Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.   Karnataka GST Act… Read More »

Section 105 Karnataka GST Act 2017 : Powers of Authority and Appellate Authority.

By | September 17, 2017

Section 105 Karnataka GST Act 2017 [ Section 105 Karnataka GST Act 2017 explains Powers of Authority and Appellate Authority. and is covered in CHAPTER XVII ADVANCE RULING ] Powers of Authority and Appellate Authority. 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery and inspection; (b) enforcing the attendance… Read More »

Section 104 Karnataka GST Act 2017 : Advance ruling to be void in certain circumstances

By | September 17, 2017

Section 104 Karnataka GST Act 2017 [ Section 104 Karnataka GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in CHAPTER XVII ADVANCE RULING ] Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98… Read More »

Section 103 Karnataka GST Act 2017 : Applicability of advance ruling

By | September 17, 2017

Section 103 Karnataka GST Act 2017 [ Section 103 Karnataka GST Act 2017 explains Applicability of advance ruling and is covered in CHAPTER XVII ADVANCE RULING ] Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant who had sought it in… Read More »

Section 102 Karnataka GST Act 2017 : Rectification of advance ruling

By | September 17, 2017

Section 102 Karnataka GST Act 2017 [ Section 102 Karnataka GST Act 2017 explains Rectification of advance ruling and is covered in CHAPTER XVII ADVANCE RULING ] Rectification of advance ruling 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face… Read More »

Section 101 Karnataka GST Act 2017 : Orders of Appellate Authority

By | September 17, 2017

Section 101 Karnataka GST Act 2017 [ Section 101 Karnataka GST Act 2017 explains Orders of Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ] Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying… Read More »

Section 100 Karnataka GST Act 2017 : Appeal to the Appellate Authority

By | September 17, 2017

Section 100 Karnataka GST Act 2017 [ Section 100 Karnataka GST Act 2017 explains Appeal to the Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ] Appeal to the Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate… Read More »

Section 99 Karnataka GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | September 17, 2017

Section 99 Karnataka GST Act 2017 [ Section 99 Karnataka GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in CHAPTER XVII ADVANCE RULING ] Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as Karnataka Appellate Authority for Advance Ruling for Goods and Services Tax… Read More »

Section 98 Karnataka GST Act 2017 : Procedure on receipt of application

By | September 17, 2017

Section 98 Karnataka GST Act 2017 [ Section 98 Karnataka GST Act 2017 explains Procedure on receipt of application and is covered in CHAPTER XVII ADVANCE RULING ] Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to… Read More »

Section 97 Karnataka GST Act 2017 : Application for advance ruling

By | September 17, 2017

Section 97 Karnataka GST Act 2017 [ Section 97 Karnataka GST Act 2017 explains Application for advance ruling and is covered in CHAPTER XVII ADVANCE RULING ] Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be… Read More »

Section 96 Karnataka GST Act 2017 : Constitution of Authority for Advance Ruling

By | September 17, 2017

Section 96 Karnataka GST Act 2017 [ Section 96 Karnataka GST Act 2017 explains Constitution of Authority for Advance Ruling  and is covered in CHAPTER XVII ADVANCE RULING ] Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Karnataka Authority for Advance Ruling: Provided that the Government may, on the… Read More »

Section 95 Karnataka GST Act 2017 : Definitions Advance Ruling

By | September 17, 2017

Section 95 Karnataka GST Act 2017 [ Section 95 Karnataka GST Act 2017 explains Definitions  and is covered in CHAPTER XVII ADVANCE RULING ] Definitions 95. In this Chapter, unless the context otherwise requires,– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of… Read More »

Section 94 Karnataka GST Act 2017 : Liability in other cases

By | September 17, 2017

Section 94 Karnataka GST Act 2017 [ Section 94 Karnataka GST Act 2017 explains Liability in other cases  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ] Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family… Read More »

Section 93 Karnataka GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

By | September 17, 2017

Section 93 Karnataka GST Act 2017 [ Section 93 Karnataka GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ] Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as otherwise provided in… Read More »

Section 92 Karnataka GST Act 2017 : Liability of Court of Wards, etc.

By | September 17, 2017

Section 92 Karnataka GST Act 2017 [ Section 92 Karnataka GST Act 2017 explains Liability of Court of Wards, etc.  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ] Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which… Read More »

Section 91 Karnataka GST Act 2017 : Liability of guardians, trustees etc.

By | September 17, 2017

Section 91 Karnataka GST Act 2017 [ Section 91 Karnataka GST Act 2017 explains Liability of guardians, trustees etc.  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ] Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any… Read More »

Section 90 Karnataka GST Act 2017 : Liability of partners of firm to pay tax

By | September 17, 2017

Section 90 Karnataka GST Act 2017 [ Section 90 Karnataka GST Act 2017 explains Liability of partners of firm to pay tax  and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ] Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in force,… Read More »

Section 89 Karnataka GST Act 2017 : Liability of directors of private company

By | September 17, 2017

Section 89 Karnataka GST Act 2017 [ Section 89 Karnataka GST Act 2017 explains Liability of directors of private company and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ] Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (Central Act 18 of 2013), where any tax, interest or penalty… Read More »

Section 88 Karnataka GST Act 2017 : Liability in case of company in liquidation

By | September 17, 2017

Section 88 Karnataka GST Act 2017 [ Section 88 Karnataka GST Act 2017 explains Liability in case of company in liquidation and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ] Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or… Read More »

Section 87 Karnataka GST Act 2017 : Liability in case of amalgamation or merger of companies

By | September 17, 2017

Section 87 Karnataka GST Act 2017 [ Section 87 Karnataka GST Act 2017 explains Liability in case of amalgamation or merger of companies and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ] Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an… Read More »

Section 86 Karnataka GST Act 2017 : Liability of agent and principal

By | September 17, 2017

Section 86 Karnataka GST Act 2017 [ Section 86 Karnataka GST Act 2017 explains Liability of agent and principal and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ] Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and… Read More »

Section 85 Karnataka GST Act 2017 : Liability in case of transfer of business

By | September 17, 2017

Section 85 Karnataka GST Act 2017 [ Section 85 Karnataka GST Act 2017 explains Liability in case of transfer of business and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ] Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or… Read More »

Section 84 Karnataka GST Act 2017 : Continuation and validation of certain recovery proceedings

By | September 17, 2017

Section 84 Karnataka GST Act 2017 [ Section 84 Karnataka GST Act 2017 explains Continuation and validation of certain recovery proceedings and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter… Read More »

Section 83 Karnataka GST Act 2017 : Provisional attachment to protect revenue in certain cases

By | September 17, 2017

Section 83 Karnataka GST Act 2017 [ Section 83 Karnataka GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section… Read More »

Section 82 Karnataka GST Act 2017 : Tax to be first charge on property

By | September 17, 2017

Section 82 Karnataka GST Act 2017 [ Section 82 Karnataka GST Act 2017 explains Tax to be first charge on property and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the… Read More »

Section 81 Karnataka GST Act 2017 : Transfer of property to be void in certain cases

By | September 17, 2017

Section 81 Karnataka GST Act 2017 [ Section 81 Karnataka GST Act 2017 explains Transfer of property to be void in certain cases and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts… Read More »

Section 80 Karnataka GST Act 2017 : Payment of tax and other amount in instalments

By | September 17, 2017

Section 80 Karnataka GST Act 2017 [ Section 80 Karnataka GST Act 2017 explains Payment of tax and other amount in instalments and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend… Read More »

Section 78 Karnataka GST Act 2017 : Initiation of recovery proceedings

By | September 17, 2017

Section 78 Karnataka GST Act 2017 [ Section 78 Karnataka GST Act 2017 explains Initiation of recovery proceedings and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three… Read More »

Section 77 Karnataka GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

By | September 17, 2017

Section 77 Karnataka GST Act 2017 [ Section 77 Karnataka GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax and State tax… Read More »

Section 76 Karnataka GST Act 2017 : Tax collected but not paid to Government

By | September 17, 2017

Section 76 Karnataka GST Act 2017 [ Section 76 Karnataka GST Act 2017 explains Tax collected but not paid to Government and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court… Read More »