Daily Archives: December 19, 2017

GST ID/password not working : High Court directions to GST department to resolve issue

By | December 19, 2017

 [ 2017 ]  06092017 TaxHeal.com 19122017  (Allahabad) HIGH COURT OF ALLAHABAD Modern Pipe Industries v. State of U.P. PANKAJ MITHAL AND UMESH CHANDRA TRIPATHI, JJ. WRIT TAX NO. 583 OF 2017 SEPTEMBER  6, 2017 Piyush Agrawal, Counsel for the Petitioner. C.B. Tripathi and Krishna Agarwal, Counsels for the Respondent. ORDER 1. Rejoinder affidavit has been filed by Shri Piyush Agrawal, learned counsel for… Read More »

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

By | December 19, 2017

Section 84 of Meghalaya GST Act 2017 ( Section 84 of Meghalaya 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… Read More »

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

By | December 19, 2017

Section 83 of Meghalaya GST Act 2017 ( Section 83 of Meghalaya 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… Read More »

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

By | December 19, 2017

Section 82 of Meghalaya GST Act 2017 ( Section 82 of Meghalaya 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… Read More »

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

By | December 19, 2017

Section 81 of Meghalaya GST Act 2017 ( Section 81 of Meghalaya 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… Read More »

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

By | December 19, 2017

Section 80 of Meghalaya GST Act 2017 ( Section 80 of Meghalaya 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… Read More »

Section 78 of Meghalaya GST Act 2017 : Initiation of recovery proceedings

By | December 19, 2017

Section 78 of Meghalaya GST Act 2017 ( Section 78 of Meghalaya 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… Read More »

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

By | December 19, 2017

Section 77 of Meghalaya GST Act 2017 ( Section 77 of Meghalaya 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… Read More »

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

By | December 19, 2017

Section 76 of Meghalaya GST Act 2017 ( Section 76 of Meghalaya 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… Read More »

Section 75 of Meghalaya GST Act 2017 : General provisions relating to determination of tax

By | December 19, 2017

Section 75 of Meghalaya GST Act 2017 ( Section 75 of Meghalaya GST Act 2017 explains General provisions relating to determination of tax and is covered in Chapter XV : DEMANDS AND RECOVERY) General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or… Read More »

GST on Accommodation Services

By | December 19, 2017

GST on Accommodation Services Analysis of GST on Accommodation Services in India Is there any GST on Accommodation Services / Guest House / Hostel Services? yes . Accommodation Services falls under Service Accounting code 99631  996311 : Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like  996312 : Camp… Read More »

Category: GST

GST on Gas distribution services

By | December 19, 2017

GST on Gas distribution services Is there any GST on Gas distribution services ? Gas distribution services falls under Service Accounting code 996913 CGST Rate 9% SGST Rate 9% / IGST rate 18% [ As per Sr No 13 of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax… Read More »

Category: GST

GST on Services of Membership Organisations

By | December 19, 2017

GST on Services of Membership Organisations Here we have analysed GST on Services of Membership Organisations in India Whether GST is leviable on unincorporated Club or Association ? As per Section 2(84) of CGST Act 2017“person” includes— …. (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India;… Read More »

Category: GST

GST News 19.12.2017 by TaxHeal

By | December 19, 2017

GST News 19.12.2017 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 »

GST on Financial Services :Book Taxmann: 2017

By | December 19, 2017

GST on Financial Services Law Stated in this book is as amended upto 5th December, 2017 Price Rs 475 Click to buy online Paperback: 300 pages Publisher: Taxmann; December 2017 Edition edition (2017) Language: English  View Contents of this Book Related Topic on GST  Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules… Read More »

GST News 18.12.2017 by TaxHeal

By | December 19, 2017

GST News 18.12.2017 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 »