Daily Archives: December 20, 2017

How to file GST TRAN 2 form ? Advisory

By | December 20, 2017

Step by Step guide for filing Form GST TRAN 2 form Prequisite:TRAN 2 can be filed only if TRAN-1 and GSTR 3B of the relevant tax period is filed. Step1.Navigate to the TRAN 2 page of the desired tax period after logging in to www.gst.gov.in , Select the < Financial Year> and < Month> Step2.Table 4… Read More »

Quarterly GST return is optional for taxpayers

By | December 20, 2017

Quarterly GST return is optional for taxpayers 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… Read More »

Category: GST

Section 124 of Meghalaya GST Act 2017 : Fine for failure to furnish statistics

By | December 20, 2017

Section 124 of Meghalaya GST Act 2017 ( Section 124 of Meghalaya 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… Read More »

Section 123 of Meghalaya GST Act 2017 : Penalty for failure to furnish information return

By | December 20, 2017

Section 123 of Meghalaya GST Act 2017 ( Section 123 of Meghalaya 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… Read More »

Section 122 of Meghalaya GST Act 2017 : Penalty for certain offences

By | December 20, 2017

Section 122 of Meghalaya GST Act 2017 ( Section 122 of Meghalaya 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… Read More »

Section 121 of Meghalaya GST Act 2017 : Non Appealable decisions and orders

By | December 20, 2017

Section 121 of Meghalaya GST Act 2017 ( Section 121 of Meghalaya 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… Read More »

Section 120 of Meghalaya GST Act 2017 : Appeal not to be filed in certain cases

By | December 20, 2017

Section 120 of Meghalaya GST Act 2017 ( Section 120 of Meghalaya 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… Read More »

Section 119 of Meghalaya GST Act 2017 : Sums due to be paid notwithstanding appeal etc

By | December 20, 2017

Section 119 of Meghalaya GST Act 2017 ( Section 119 of Meghalaya 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,… Read More »

Section 118 of Meghalaya GST Act 2017 : Appeal to Supreme Court

By | December 20, 2017

Section 118 of Meghalaya GST Act 2017 ( Section 118 of Meghalaya 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… Read More »

Section 117 of Meghalaya GST Act 2017 : Appeal to High Court

By | December 20, 2017

Section 117 of Meghalaya GST Act 2017 ( Section 117 of Meghalaya 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… Read More »

Section 116 of Meghalaya GST Act 2017 : Appearance by authorised representative

By | December 20, 2017

Section 116 of Meghalaya GST Act 2017 ( Section 116 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 115 of Meghalaya GST Act 2017 ( Section 115 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 114 of Meghalaya GST Act 2017 ( Section 114 of Meghalaya 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… Read More »

Section 113 of Meghalaya GST Act 2017 : Orders of Appellate Tribunal

By | December 20, 2017

Section 113 of Meghalaya GST Act 2017 ( Section 113 of Meghalaya 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… Read More »

Section 112 of Meghalaya GST Act 2017 : Appeals to Appellate Tribunal

By | December 20, 2017

Section 112 of Meghalaya GST Act 2017 ( Section 112 of Meghalaya 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… Read More »

Section 111 of Meghalaya GST Act 2017 : Procedure before Appellate Tribunal

By | December 20, 2017

Section 111 of Meghalaya GST Act 2017 ( Section 111 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 110 of Meghalaya GST Act 2017 ( Section 110 of Meghalaya 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. Qualification, appointment, salary and allowances, terms… Read More »

Section 109 of Meghalaya GST Act 2017 : Appellate Tribunal and Benches thereof

By | December 20, 2017

Section 109 of Meghalaya GST Act 2017 ( Section 109 of Meghalaya 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) The Goods and Services Tax Tribunal constituted by the Central Government shall be the Appellate Tribunal under this Act for hearing… Read More »

Section 108 of Meghalaya GST Act 2017 : Powers of Revisional Authority

By | December 20, 2017

Section 108 of Meghalaya GST Act 2017 ( Section 108 of Meghalaya 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 Powers of any rules made thereunder, the Revisional Authority may on his own motion,… Read More »

Section 107 of Meghalaya GST Act 2017 : Appeals to Appellate Authority

By | December 20, 2017

Section 107 of Meghalaya GST Act 2017 ( Section 107 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 106 of Meghalaya GST Act 2017 ( Section 106 of Meghalaya 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… Read More »

Section 105 of Meghalaya GST Act 2017 : Powers of Authority and Appellate Authority

By | December 20, 2017

Section 105 of Meghalaya GST Act 2017 ( Section 105 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 104 of Meghalaya GST Act 2017 ( Section 104 of Meghalaya 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… Read More »

Section 103 of Meghalaya GST Act 2017 : Applicability of advance ruling

By | December 20, 2017

Section 103 of Meghalaya GST Act 2017 ( Section 103 of Meghalaya 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… Read More »

Section 102 of Meghalaya GST Act 2017 : Rectification of advance ruling

By | December 20, 2017

Section 102 of Meghalaya GST Act 2017 ( Section 102 of Meghalaya 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… Read More »

Section 101 of Meghalaya GST Act 2017 : Orders of Appellate Authority

By | December 20, 2017

Section 101 of Meghalaya GST Act 2017 ( Section 101 of Meghalaya 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 think… Read More »

Section 100 of Meghalaya GST Act 2017 : Appeal to the Appellate Authority : advance ruling

By | December 20, 2017

Section 100 of Meghalaya GST Act 2017 ( Section 100 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 99 of Meghalaya GST Act 2017 ( Section 99 of Meghalaya 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. (1) The Government shall, by notification, constitute an Authority to be known as Meghalaya Appellate Authority for Advance Ruling… Read More »

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

By | December 20, 2017

Section 98 of Meghalaya GST Act 2017 ( Section 98 of Meghalaya 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,… Read More »

Section 97 of Meghalaya GST Act 2017 : Application for advance ruling

By | December 20, 2017

Section 97 of Meghalaya GST Act 2017 ( Section 97 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 96 of Meghalaya GST Act 2017 ( Section 96 of Meghalaya 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 Meghalaya Authority for Advance Ruling: Provided that… Read More »

Section 95 of Meghalaya GST Act 2017 : Definitions : ADVANCE RULING

By | December 20, 2017

Section 95 of Meghalaya GST Act 2017 ( Section 95 of Meghalaya 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… Read More »

Section 94 of Meghalaya GST Act 2017 : Liability in other cases

By | December 20, 2017

Section 94 of Meghalaya GST Act 2017 ( Section 94 of Meghalaya 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,… Read More »

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

By | December 20, 2017

Section 93 of Meghalaya GST Act 2017 ( Section 93 of Meghalaya 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… Read More »

Section 92 of Meghalaya GST Act 2017 : Liability of Court of Wards etc

By | December 20, 2017

Section 92 of Meghalaya GST Act 2017 ( Section 92 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 91 of Meghalaya GST Act 2017 ( Section 91 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 90 of Meghalaya GST Act 2017 ( Section 90 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 89 of Meghalaya GST Act 2017 ( Section 89 of Meghalaya 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 (18 of 2013), where any tax, interest or penalty… Read More »

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

By | December 20, 2017

Section 88 of Meghalaya GST Act 2017 ( Section 88 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 87 of Meghalaya GST Act 2017 ( Section 87 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 86 of Meghalaya GST Act 2017 ( Section 86 of Meghalaya 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… Read More »

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

By | December 20, 2017

Section 85 of Meghalaya GST Act 2017 ( Section 85 of Meghalaya 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… Read More »

GST Accounts and Records FAQs : Part 1: by TaxHeal : Video

By | December 20, 2017

GST Accounts and Records FAQs : Part 1: 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… Read More »

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

By | December 20, 2017

Section 144 of Meghalaya GST Act 2017 ( Section 144 of Meghalaya GST Act 2017 explains Presumption as to documents in certain cases and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) 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 time… Read More »

Section 143 of Meghalaya GST Act 2017 : Job work procedure

By | December 20, 2017

Section 143 of Meghalaya GST Act 2017 ( Section 143 of Meghalaya GST Act 2017 explains Job work procedure and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) 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 any… Read More »

Section 142 of Meghalaya GST Act 2017 : Miscellaneous transitional provisions

By | December 20, 2017

Section 142 of Meghalaya GST Act 2017 ( Section 142 of Meghalaya 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 salethereof, not being earlier than six months prior to the… Read More »

Section 141 of Meghalaya GST Act 2017 : Transitional provisions relating to job work

By | December 20, 2017

Section 141 of Meghalaya GST Act 2017 ( Section 141 of Meghalaya 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 businesshad been despatched as such or despatchedafter being partially processed to a job worker for further… Read More »

Section 140 of Meghalaya GST Act 2017 : Transitional arrangements for input tax credit

By | December 20, 2017

Section 140 of Meghalaya GST Act 2017 ( Section 140 of Meghalaya 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 take,… Read More »

Section 139 of Meghalaya GST Act 2017 : Migration of existing taxpayers

By | December 20, 2017

Section 139 of Meghalaya GST Act 2017 ( Section 139 of Meghalaya 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 shall be… Read More »