Daily Archives: July 17, 2017

Section 50 Haryana GST Act 2017 : Interest on delayed payment of tax

By | July 17, 2017

Section 50 Haryana GST Act 2017 ( Section 50 Haryana GST Act 2017  explains Interest on delayed payment of tax and is covered in Chapter X : PAYMENT OF TAX ) Interest on delayed payment of tax 50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but… Read More »

Section 49 Haryana GST Act 2017 : Payment of tax, interest, penalty and other amounts

By | July 17, 2017

Section 49 Haryana GST Act 2017 ( Section 49 Haryana GST Act 2017  explains Payment of tax, interest, penalty and other amounts and is covered in Chapter X : PAYMENT OF TAX ) Payment of tax, interest, penalty and other amounts 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking… Read More »

Section 48 Haryana GST Act 2017 : Goods and services tax practitioners

By | July 17, 2017

Section 48 Haryana GST Act 2017 ( Section 48 Haryana GST Act 2017  explains Goods and services tax practitioners and is covered in Chapter IX : RETURNS ) Goods and services tax practitioners 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning… Read More »

Section 46 Haryana GST Act 2017 : Notice to return defaulters

By | July 17, 2017

Section 46 Haryana GST Act 2017 ( Section 46 Haryana GST Act 2017  explains Notice to return defaulters and is covered in Chapter IX : RETURNS ) Notice to return defaulters 46. Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return… Read More »

Section 45 Haryana GST Act 2017 : Final return

By | July 17, 2017

Section 45 Haryana GST Act 2017 ( Section 45 Haryana GST Act 2017  explains Final return and is covered in Chapter IX : RETURNS ) Final return 45. Every registered person who is required to furnish a return under sub section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the… Read More »

Section 44 Haryana GST Act 2017 : Annual return

By | July 17, 2017

Section 44 Haryana GST Act 2017 ( Section 44 Haryana GST Act 2017  explains Annual return and is covered in Chapter IX : RETURNS ) Annual return 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual… Read More »

Section 43 Haryana GST Act 2017 : Matching, reversal and reclaim of reduction in output tax liability

By | July 17, 2017

Section 43 Haryana GST Act 2017 ( Section 43 Haryana GST Act 2017  explains Matching, reversal and reclaim of reduction in output tax liability and is covered in Chapter IX : RETURNS )  Matching, reversal and reclaim of reduction in output tax liability 43. (1) The details of every credit note relating to outward supply furnished by a registered person (hereafter… Read More »

Section 42 Haryana GST Act 2017 : Matching, reversal and reclaim of input tax credit

By | July 17, 2017

Section 42 Haryana GST Act 2017 ( Section 42 Haryana GST Act 2017  explains Matching, reversal and reclaim of input tax credit and is covered in Chapter IX : RETURNS ) Matching, reversal and reclaim of input tax credit 42. (1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the “recipient”)… Read More »

Section 41 Haryana GST Act 2017 : Claim of input tax credit and provisional acceptance thereof

By | July 17, 2017

Section 41 Haryana GST Act 2017 ( Section 41 Haryana GST Act 2017  explains Claim of input tax credit and provisional acceptance thereof and is covered in Chapter IX : RETURNS ) Claim of input tax credit and provisional acceptance thereof 41. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take… Read More »