Daily Archives: April 3, 2018

Circular No 39/13/2018 GST : IT Grievance Redressal Mechanism to resolve technical glitches on GST Portal

By | April 3, 2018

Circular No 39/13/2018 GST Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal vide Circular No 39/13/2018 GST dated the 3 rd April, 2018 F. No. 267/7/2018-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi,… Read More »

Commission paid to NR for services rendered outside India not liable to tax even after withdrawal of Circular No. 23

By | April 3, 2018

IN THE ITAT AGRA BENCH Assistant Commissioner of Income-tax, Circle-1, Agra v. Nuova Shoes A.D. JAIN, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER IT APPEAL NO. 435 (AGRA) OF 2015 [ASSESSMENT YEAR 2010-11] SEPTEMBER  28, 2017 Waseem Arshad, Sr. Dr. for the Appellant. Saheb P. Satsangee, C.A. for the Respondent. ORDER   A.D. Jain, Judicial Member – This… Read More »

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

By | April 3, 2018

Section 123 of Goa GST Act 2017 [ Section 123 of Goa 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 so within the… Read More »

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

By | April 3, 2018

Section 122 of Goa GST Act 2017 [ Section 122 of Goa 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 or false invoice… Read More »

Section 121 of Goa GST Act 2017 : Non-appealable decisions and orders

By | April 3, 2018

Section 121 of Goa GST Act 2017 [ Section 121 of Goa 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 passed by an officer of… Read More »

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

By | April 3, 2018

Section 120 of Goa GST Act 2017 [ Section 120 of Goa 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 orders or instructions… Read More »

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

By | April 3, 2018

Section 119 of Goa GST Act 2017 [ Section 119 of Goa 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, sums due to… Read More »

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

By | April 3, 2018

Section 116 of Goa GST Act 2017 [ Section 116 of Goa 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 Appellate Tribunal in… Read More »