Daily Archives: February 13, 2018

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

By | February 13, 2018

Schedule II of Punjab GST Act 2017 ( Schedule II  of Punjab 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… Read More »

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

By | February 13, 2018

Schedule I of Punjab GST Act 2017 ( Schedule I  of Punjab 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… Read More »

Section 173 of Punjab GST Act 2017 : Omissions, substitutions, and insertions in the Acts

By | February 13, 2018

Section 173 of Punjab GST Act 2017 ( Section 173 of Punjab GST Act 2017 explains Omissions, substitutions, and insertions in the Acts and is covered in  CHAPTER XXI MISCELLANEOUS )  Omissions, substitutions, and insertions in the Acts 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act (Amendment of certain… Read More »

Section 172 of Punjab GST Act 2017 : Removal of difficulties

By | February 13, 2018

Section 172 of Punjab GST Act 2017 ( Section 172 of Punjab 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… Read More »

Section 165 of Punjab GST Act 2017 : Power to make regulations

By | February 13, 2018

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

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

By | February 13, 2018

Section 164 of Punjab GST Act 2017 ( Section 164 of Punjab 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.… Read More »

Section 171 of Punjab GST Act 2017 : Anti-profiteering Measure

By | February 13, 2018

Section 171 of Punjab GST Act 2017 ( Section 171 of Punjab 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… Read More »

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

By | February 13, 2018

Section 169 of Punjab GST Act 2017 ( Section 169 of Punjab 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… Read More »

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

By | February 13, 2018

Section 168 of Punjab GST Act 2017 ( Section 168 of Punjab 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… Read More »

Section 167 of Punjab GST Act 2017 : Delegation of powers

By | February 13, 2018

Section 167 of Punjab GST Act 2017 ( Section 167 of Punjab 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… Read More »

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

By | February 13, 2018

Section 166 of Punjab GST Act 2017 ( Section 166 of Punjab 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,… Read More »

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

By | February 13, 2018

Section 162 of Punjab GST Act 2017 ( Section 162 of Punjab 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 sections117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from… Read More »

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

By | February 13, 2018

Section 161 of Punjab GST Act 2017 ( Section 161 of Punjab 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… Read More »

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

By | February 13, 2018

Section 160 of Punjab GST Act 2017 ( Section 160 of Punjab 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… Read More »

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

By | February 13, 2018

Section 159 of Punjab GST Act 2017 ( Section 159 of Punjab 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,… Read More »