Daily Archives: July 25, 2017

E way Bill under West Bengal GST : Procedure : TRADE CIRCULAR NO 06/2017 Dated 30th June 2017

By | July 25, 2017

E way Bill under West Bengal GST GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR NO. 06/2017 DATED: 30.06.2017 Subject: e-WAYBILL UNDER WBGST ORDINANCE, 2017 In terms of Finance Department Notification No. 1156-F.T. dated 30.06.2017, a new electronic system is going to be introduced on and from the 1st… Read More »

Impact of GST on Civil Aviation Sector 

By | July 25, 2017

Impact of GST on Civil Aviation Sector  Under the GST regime the applicable tax rate on economy class passenger tickets has been reduced from 6% to 5% (non-creditable for goods), while the tax rate on business class has been increased from 9% to 12% with input tax creditable for both goods and services procured by… Read More »

Category: GST

Section 52 Madhya Pradesh GST Act 2017 : Collection of tax at source

By | July 25, 2017

Section 52 Madhya Pradesh GST Act 2017 ( Section 52 Madhya Pradesh GST Act 2017 explains Collection of tax at source  and is covered in Chapter  X : PAYMENT OF TAX ) Collection of tax at source 52.(1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the… Read More »

Section 51 Madhya Pradesh GST Act 2017 : Tax deduction at source

By | July 25, 2017

Section 51 Madhya Pradesh GST Act 2017 ( Section 51 Madhya Pradesh GST Act 2017 explains Tax deduction at source  and is covered in Chapter  X : PAYMENT OF TAX ) Tax deduction at source 51.(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate- (a) a department or establishment of the Central Government or… Read More »

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

By | July 25, 2017

Section 50 Madhya Pradesh GST Act 2017 ( Section 50 Madhya Pradesh 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… Read More »

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

By | July 25, 2017

Section 49 Madhya Pradesh GST Act 2017 ( Section 49 Madhya Pradesh 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… Read More »

Section 48 Madhya Pradesh GST Act 2017 : Goods and services tax practitioners

By | July 25, 2017

Section 48 Madhya Pradesh GST Act 2017 ( Section 48 Madhya Pradesh 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… Read More »

Section 47 Madhya Pradesh GST Act 2017 : Levy of late fee

By | July 25, 2017

Section 47 Madhya Pradesh GST Act 2017 ( Section 47 Madhya Pradesh GST Act 2017 explains Levy of late fee  and is covered in Chapter  IX : RETURNS  ) Levy of late fee 47. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under… Read More »