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Final GST Registration Rules Approved by GST Council 18.05.2017

CHAPTER— REGISTRATION [ Final GST Registration Rules 2017 as approved by GST Council 18.05.2017 ] 1. Application for registration (1) Every person (other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information… Read More »

Final GST Payment of Tax Rules approved by GST Council 18.05.2017 Download Print

Chapter- — PAYMENT OF TAX [ Final GST Payment of Tax Rules 2017 as approved in GST Council meeting held on 18.05.2017 ] 1. Electronic Liability Register (1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late… Read More »

Final GST Input Tax Credit Rules – GST ITC Rules – Approved by GST Council – Download – Print

CHAPTER—-  Input Tax Credit  [ Final GST Input Tax Credit Rules 2017  / GST ITC Rules approved by GST Council on  18.05.2017 ) 1. Documentary requirements and conditions for claiming input tax credit (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any… Read More »

Final GST Composition Rules approved in GST Council 14th Meeting on 18.05.2017 – Download – Print

Chapter — COMPOSITION RULES ( Final GST Composition Rules 2017 approved in GST Council 14th Meeting on 18.05.2017) 1. Intimation for composition levy (1) Any person who has been granted registration on a provisional basis under sub-rule (1) of rule Registration.17 and who opts to pay tax under section 10, shall electronically file an intimation in… Read More »

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

Schedule III Rajashtan GST Act 2017 Schedule III Rajashtan GST Act 2017 explains activities or transactions which shall be treated neither as a supply of  goods nor a supply of services ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for… Read More »

Schedule II Rajashtan GST Act 2017 – ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

Schedule II Rajashtan GST Act 2017 Schedule II Rajashtan GST Act 2017 explains activities to be treated as supply of goods or supply of  services  ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on… Read More »

Schedule I Rajashtan GST Act 2017 – Activities To Be Treated As Supply Even If Made Without Consideration

Schedule I Rajashtan GST Act 2017 Schedule I Rajashtan GST Act 2017 explains  Activities To Be Treated As Supply Even If Made Without Consideration ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State… Read More »

Section 169 Rajashtan GST Act 2017 – Service of notice in certain circumstances

Section 169 Rajashtan GST Act 2017 Section 169 Rajashtan GST Act 2017 explains Service of notice in certain circumstances and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State… Read More »

Section 168 Rajashtan GST Act 2017 – Power to issue instructions or directions

Section 168 Rajashtan GST Act 2017 Section 168 Rajashtan GST Act 2017 explains Power to issue instructions or directions and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State… Read More »

Discontinuation of High Seas Sale Registration Procedure at JNCH Port

OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-IV) MUMBAI ZONE-II, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TALUKA: URAN, DISTRICT: RAIGAD, MAHARASHTRA-400707. F.No. S/12-Gen-38/2015-16 AM (X) Pt I Date: 02.05.2017 PUBLIC NOTICE NO. 58/2017 Subject: Request for discontinuation of High Seas Sale Registration Procedure at Import Noting Section of JNCH – Reg Attention of the Importers, Exporters,… Read More »

Section 166 Rajashtan GST Act 2017 – Laying of rules, regulations and notifications

Section 166 Rajashtan GST Act 2017 Section 166 Rajashtan GST Act 2017 explains Laying of rules, regulations and notifications and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State… Read More »

Section 162 Rajashtan GST Act 2017 – Bar on jurisdiction of civil courts

Section 162 Rajashtan GST Act 2017 Section 162 Rajashtan GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State… Read More »

Section 161 Rajashtan GST Act 2017 – Rectification of errors apparent on the face of record

Section 161 Rajashtan GST Act 2017 Section 161 Rajashtan GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of… Read More »

Section 160 Rajashtan GST Act 2017 – Assessment proceedings, etc. not to be invalid on certain grounds

Section 160 Rajashtan GST Act 2017 Section 160 Rajashtan GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection… Read More »

Section 159 Rajashtan GST Act 2017-Publication of information in respect of persons in certain cases

Section 159 Rajashtan GST Act 2017 Section 159 Rajashtan GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection… Read More »

Section 158 Rajashtan GST Act 2017- Disclosure of information by a public servant

Section 158 Rajashtan GST Act 2017 Section 158 Rajashtan GST Act 2017 explains Disclosure of information by a public servant and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on… Read More »

Section 157 Rajashtan GST Act 2017 – Protection of action taken under this Act

Section 157 Rajashtan GST Act 2017 Section 157 Rajashtan GST Act 2017 explains Protection of action taken under this Act and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on… Read More »

Section 156 Rajashtan GST Act 2017 – Persons deemed to be public servants

Section 156 Rajashtan GST Act 2017 Section 156 Rajashtan GST Act 2017 explains Persons deemed to be public servants and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State… Read More »

Section 152 Rajashtan GST Act 2017 – Bar on disclosure of information

Section 152 Rajashtan GST Act 2017 Section 152 Rajashtan GST Act 2017 explains Bar on disclosure of information and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply… Read More »

Section 150 Rajashtan GST Act 2017 – Obligation to furnish information return

Section 150 Rajashtan GST Act 2017 Section 150 Rajashtan GST Act 2017 explains Obligation to furnish information return and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply… Read More »

Section 149 Rajashtan GST Act 2017 – Goods and services tax compliance rating

Section 149 Rajashtan GST Act 2017 Section 149 Rajashtan GST Act 2017 explains Goods and services tax compliance rating and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State… Read More »

Section 148 Rajashtan GST Act 2017 -Special procedure for certain processes

Section 148 Rajashtan GST Act 2017 Section 148 Rajashtan GST Act 2017 explains Special procedure for certain processes and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply… Read More »

Section 145 Rajashtan GST Act 2017-Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 145 Rajashtan GST Act 2017 Section 145 Rajashtan 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 ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make… Read More »

Section 144 Rajashtan GST Act 2017 – Presumption as to documents in certain cases

Section 144 Rajashtan GST Act 2017 Section 144 Rajashtan GST Act 2017 explains Presumption as to documents in certain cases and is covered in Chapter XXI Miscellaneous ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on… Read More »

Section 142 Rajashtan GST Act 2017 – Miscellaneous transitional provisions

Section 142 Rajashtan GST Act 2017 Section 142 Rajashtan GST Act 2017 explains Miscellaneous transitional provisions and is covered in Chapter XX Transitional Provisions ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply of… Read More »

Section 141 Rajashtan GST Act 2017-Transitional provisions relating to job work

Section 141 Rajashtan GST Act 2017 Section 141 Rajashtan GST Act 2017 explains Transitional provisions relating to job work and is covered in Chapter XX Transitional Provisions ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on… Read More »

Section 140 Rajashtan GST Act 2017 – Transitional arrangements for input tax credit

Section 140 Rajashtan GST Act 2017 Section 140 Rajashtan GST Act 2017 explains Transitional arrangements for input tax credit and is covered in Chapter XX Transitional Provisions ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on… Read More »

Section 139 Rajashtan GST Act 2017 – Migration of existing taxpayers

Section 139 Rajashtan GST Act 2017 Section 139 Rajashtan GST Act 2017 explains Migration of existing taxpayers and is covered in Chapter XX Transitional Provisions ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State… Read More »