Daily Archives: January 28, 2018

Schedule III of Nagaland GST Act 2017 : Activities or transactions which shall be treated neither as a supply of goods nor a supply of services

By | January 28, 2018

Schedule III of Nagaland GST Act 2017 ( Schedule III of Nagaland GST Act 2017 explains Activities or transactions which shall be treated neither as a supply of goods nor a supply of services )   SCHEDULE III [See section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services… Read More »

Schedule II of Nagaland GST Act 2017 : Activities to be treated as supply of goods or supply of services

By | January 28, 2018

Schedule II of Nagaland GST Act 2017 ( Schedule II of Nagaland GST Act 2017 explains Activities to be treated as supply of goods or supply of services )  SCHEDULE II [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of… Read More »

Schedule I  of Nagaland GST Act 2017 : Activities to be treated as supply even if made without consideration

By | January 28, 2018

Schedule I  of Nagaland GST Act 2017 ( Schedule I of Nagaland GST Act 2017 explains Activities to be treated as supply even if made without consideration )  SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed… Read More »

Section 174 of Nagaland GST Act 2017 : Repeal and saving.

By | January 28, 2018

Section 174 of Nagaland GST Act 2017 ( Section 174 of Nagaland GST Act 2017 explains Repeal and saving and is covered in CHAPTER XXI: MISCELLANEOUS )  Repeal and saving. 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Nagaland Amusements Tax Act, 1965 (Act No.4 of 1965), (ii) Nagaland… Read More »

Section 173 of Nagaland GST Act 2017 : Amendment of certain Acts.

By | January 28, 2018

Section 173 of Nagaland GST Act 2017 ( Section 173 of Nagaland GST Act 2017 explains Amendment of certain Acts and is covered in CHAPTER XXI: MISCELLANEOUS )  Amendment of certain Acts. 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act, the provisions, under any State law, authorizing levy and collection of… Read More »

Section 172 of Nagaland GST Act 2017 : Removal of difficulties.

By | January 28, 2018

Section 172 of Nagaland GST Act 2017 ( Section 172 of Nagaland GST Act 2017 explains Removal of difficulties and is covered in CHAPTER XXI: MISCELLANEOUS ) Removal of difficulties. 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order… Read More »

Section 171 of Nagaland GST Act 2017 : Anti-profiteering Measure.

By | January 28, 2018

Section 171 of Nagaland GST Act 2017 ( Section 171 of Nagaland GST Act 2017 explains Anti-profiteering Measure and is covered in CHAPTER XXI: MISCELLANEOUS ) Anti-profiteering Measure. 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate… Read More »

Section 170 of Nagaland GST Act 2017 : Rounding off of tax etc.

By | January 28, 2018

Section 170 of Nagaland GST Act 2017 ( Section 170 of Nagaland GST Act 2017 explains Rounding off of tax etc and is covered in CHAPTER XXI: MISCELLANEOUS ) Rounding off of tax etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of… Read More »

Section 169 of Nagaland GST Act 2017 : Service of notice in certain circumstances.

By | January 28, 2018

Section 169 of Nagaland GST Act 2017 ( Section 169 of Nagaland GST Act 2017 explains Service of notice in certain circumstances and is covered in CHAPTER XXI: MISCELLANEOUS ) Service of notice in certain circumstances. 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of… Read More »

Section 168 of Nagaland GST Act 2017 : Power to issue instructions or directions.

By | January 28, 2018

Section 168 of Nagaland GST Act 2017 ( Section 168 of Nagaland GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER XXI: MISCELLANEOUS ) Power to issue instructions or directions. 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such… Read More »

Section 167 of Nagaland GST Act 2017 : Delegation of powers.

By | January 28, 2018

Section 167 of Nagaland GST Act 2017 ( Section 167 of Nagaland GST Act 2017 explains Delegation of powers and is covered in CHAPTER XXI: MISCELLANEOUS ) Delegation of powers. 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this… Read More »

Section 166 of Nagaland GST Act 2017 : Laying of rules, regulations and notifications.

By | January 28, 2018

Section 166 of Nagaland GST Act 2017 ( Section 166 of Nagaland GST Act 2017 explains Laying of rules, regulations and notifications and is covered in CHAPTER XXI: MISCELLANEOUS ) Laying of rules, regulations and notifications. 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as… Read More »

Section 165 of Nagaland GST Act 2017 : Power to make regulations.

By | January 28, 2018

Section 165 of Nagaland GST Act 2017 ( Section 165 of Nagaland 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. Nagaland GST Act 2017 Nagaland GST… Read More »

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

By | January 28, 2018

Section 164 of Nagaland GST Act 2017 ( Section 164 of Nagaland 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 of this Act. (2) Without… Read More »

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

By | January 28, 2018

Section 162 of Nagaland GST Act 2017 ( Section 162 of Nagaland 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 any question arising from or… Read More »

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

By | January 28, 2018

Section 161 of Nagaland GST Act 2017 ( Section 161 of Nagaland 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 any other provisions of this… Read More »

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

By | January 28, 2018

Section 160 of Nagaland GST Act 2017 ( Section 160 of Nagaland 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 or other proceedings done, accepted,… Read More »

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

By | January 28, 2018

Section 159 of Nagaland GST Act 2017 ( Section 159 of Nagaland 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 in this behalf, is of… Read More »

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

By | January 28, 2018

Section 158 of Nagaland GST Act 2017 ( Section 158 of Nagaland 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 with this Act, or in… Read More »

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

By | January 28, 2018

Section 157 of Nagaland GST Act 2017 ( Section 157 of Nagaland 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 or other employees of the… Read More »

Section 156 of Nagaland GST Act 2017 : Persons deemed to be public servants

By | January 28, 2018

Section 156 of Nagaland GST Act 2017 ( Section 156 of Nagaland 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 21 of the Indian Penal… Read More »

Section 155 of Nagaland GST Act 2017 : Burden of Proof.

By | January 28, 2018

Section 155 of Nagaland GST Act 2017 ( Section 155 of Nagaland 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 person. Nagaland GST Act 2017… Read More »

Section 154 of Nagaland GST Act 2017 : Power to take samples.

By | January 28, 2018

Section 154 of Nagaland GST Act 2017 ( Section 154 of Nagaland 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 it necessary, and provide a receipt… Read More »

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

By | January 28, 2018

Section 153 of Nagaland GST Act 2017 ( Section 153 of Nagaland 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 the interest of revenue, take… Read More »

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

By | January 28, 2018

Section 152 of Nagaland GST Act 2017 ( Section 152 of Nagaland 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 150 or section 151 shall,… Read More »

Section 151 of Nagaland GST Act 2017 : Power to collect statistics.

By | January 28, 2018

Section 151 of Nagaland GST Act 2017 ( Section 151 of Nagaland 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 to any matter dealt with… Read More »

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

By | January 28, 2018

Section 150 of Nagaland GST Act 2017 ( Section 150 of Nagaland 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) any authority of the State… Read More »

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

By | January 28, 2018

Section 149 of Nagaland GST Act 2017 ( Section 149 of Nagaland 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 on his record of compliance… Read More »

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

By | January 28, 2018

Section 148 of Nagaland GST Act 2017 ( Section 148 of Nagaland 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 certain classes of registered persons,… Read More »

Section 147 of Nagaland GST Act 2017 : Deemed Exports.

By | January 28, 2018

Section 147 of Nagaland GST Act 2017 ( Section 147 of Nagaland 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 such supplies is received either… Read More »

Section 146 of Nagaland GST Act 2017 : Common Portal

By | January 28, 2018

Section 146 of Nagaland GST Act 2017 ( Section 146 of Nagaland 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, computation and settlement of integrated… Read More »

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

By | January 28, 2018

Section 145 of Nagaland GST Act 2017 ( Section 145 of Nagaland 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. 145. (1) Notwithstanding anything contained… Read More »

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

By | January 28, 2018

Section 144 of Nagaland GST Act 2017 ( Section 144 of Nagaland 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 time being in force;… Read More »

Section 143 of Nagaland GST Act 2017 : Job work procedure.

By | January 28, 2018

Section 143 of Nagaland GST Act 2017 ( Section 143 of Nagaland 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 any inputs or capital… Read More »