Daily Archives: March 7, 2018

Notification No 13/2018 Central Tax : Late Fees GSTR 5A : Rescinding notification No. 06/2018

By | March 7, 2018

Notification No 13/2018 Central Tax Rescinding notification No. 06/2018 – CT dated 23.01.2018 vide Notification No 13/2018 Central Tax Dated  7th March, 2018 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 13/2018… Read More »

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

By | March 7, 2018

Schedule III of Tamil Nadu GST Act 2017 ( Schedule III of Tamil Nadu 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… Read More »

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

By | March 7, 2018

Schedule II of Tamil Nadu GST Act 2017 ( Schedule II of Tamil Nadu 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… Read More »

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

By | March 7, 2018

Schedule I of Tamil Nadu GST Act 2017 ( Schedule I of Tamil Nadu 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… Read More »

Section 173 of Tamil Nadu GST Act 2017 : Amendment of certain Acts

By | March 7, 2018

Section 173 of Tamil Nadu GST Act 2017 ( Section 173 of Tamil Nadu GST Act 2017 explains Amendment of certain Acts and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Amendment of certain Acts 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act,— (i) in the Chennai… Read More »

Section 174 of Tamil Nadu GST Act 2017 : Repeal and saving

By | March 7, 2018

Section 174 of Tamil Nadu GST Act 2017 ( Section 174 of Tamil Nadu GST Act 2017 explains Repeal and saving and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Repeal and saving 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,— (i) the Tamil Nadu Value… Read More »

Section 172 of Tamil Nadu GST Act 2017 : Removal of difficulties

By | March 7, 2018

Section 172 of Tamil Nadu GST Act 2017 ( Section 172 of Tamil Nadu GST Act 2017 explains Removal of difficulties and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] 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,… Read More »

 Section 171 of Tamil Nadu GST Act 2017 : Anti-profiteering Measure

By | March 7, 2018

Section 171 of Tamil Nadu GST Act 2017 ( Section 171 of Tamil Nadu GST Act 2017 explains  Anti-profiteering Measure and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  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… Read More »

Notification No 12/2018 Central Tax : CGST (Second Amendment) Rules 2018

By | March 7, 2018

Notification No 12/2018 Central Tax Second Amendment (2018) to CGST Rules vide Notification No 12/2018 Central Tax dated 7th March, 2018 [ Refer : Notifies the date from which E-Way Bill Rules shall come into force vide Notification No 15/2018 Central Tax Dated  23rd March 2018 ] [To be published in the Gazette of India, Extraordinary, Part II,… Read More »

Section 170 of Tamil Nadu GST Act 2017 : Rounding off of tax, etc

By | March 7, 2018

Section 170 of Tamil Nadu GST Act 2017 ( Section 170 of Tamil Nadu GST Act 2017 explains Rounding off of tax, etc and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  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… Read More »