Daily Archives: August 18, 2017

Section 26 Himachal Pradesh  GST Act 2017 : Deemed registration

By | August 18, 2017

Section 26 Himachal Pradesh  GST Act 2017 ( Section 26 Himachal Pradesh  GST Act 2017  explains  Deemed registration and is covered in CHAPTER -VI REGISTRATION  )   Deemed registration 26. (1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act, 2017, (No. 12 of 2017) shall be deemed to be a grant of… Read More »

Family pension to divorced daughters

By | August 18, 2017

No. 1/13/09-P&PW(E) Government of India Ministry of Personnel, P.G. & Pensions Department of Pension & Pensioners’ Welfare 3rd Floor, Lok Nayak Bhawan, Khan Market, New Delhi, 19th July, 2017. OFFICE  MEMORANDUM Sub: Eligibility of divorced daughters for grant of family pension -clarification regarding . Provision for grant of family pension to a widowed/divorced daughter beyond… Read More »

NOTIFICATION No 72/2017 Customs : exemption to temporary import of goods

By | August 18, 2017

Seeks to supersede Notification No. 27/2002- Customs dated 1st March, 2002 and to provide exemption to temporary import of goods from Customs duty leviable under First Schedule to the Customs Tariff Act, 1975 and from the whole of the integrated tax leviable under sub-section (7) of section 3 of the Customs Tariff Act, 1975 subject… Read More »

Section 25 Himachal Pradesh  GST Act 2017 : Procedure for registration

By | August 18, 2017

Section 25 Himachal Pradesh  GST Act 2017 ( Section 25 Himachal Pradesh  GST Act 2017  explains Procedure for registration and is covered in CHAPTER -VI REGISTRATION  ) Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes… Read More »

Section 24 Himachal Pradesh  GST Act 2017 : Compulsory registration in certain cases

By | August 18, 2017

Section 24 Himachal Pradesh  GST Act 2017 ( Section 24 Himachal Pradesh  GST Act 2017  explains Compulsory registration in certain cases and is covered in CHAPTER -VI REGISTRATION  ) Compulsory registration in certain cases 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,— (i) persons… Read More »

Section 23 Himachal Pradesh  GST Act 2017 : Persons not liable for registration

By | August 18, 2017

Section 23 Himachal Pradesh  GST Act 2017 ( Section 23 Himachal Pradesh  GST Act 2017  explains Persons not liable for registration and is covered in CHAPTER -VI REGISTRATION  ) Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supplying goods or services or… Read More »

Section 22 Himachal Pradesh  GST Act 2017 : Persons liable for registration

By | August 18, 2017

Section 22 Himachal Pradesh  GST Act 2017 ( Section 22 Himachal Pradesh  GST Act 2017  explains Persons liable for registration and is covered in CHAPTER -VI REGISTRATION  ) Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his… Read More »

Section 21 Himachal Pradesh  GST Act 2017 : Manner of recovery of credit distributed in excess

By | August 18, 2017

Section 21 Himachal Pradesh  GST Act 2017 ( Section 21 Himachal Pradesh  GST Act 2017  explains Manner of recovery of credit distributed in excess  and is covered in CHAPTER-V INPUT TAX CREDIT ) Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting… Read More »

Section 20 Himachal Pradesh  GST Act 2017 : Manner of distribution of credit by Input Service Distributor

By | August 18, 2017

Section 20 Himachal Pradesh  GST Act 2017 ( Section 20 Himachal Pradesh  GST Act 2017  explains Manner of distribution of credit by Input Service Distributor  and is covered in CHAPTER-V INPUT TAX CREDIT ) Manner of distribution of credit by Input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit of State tax as State tax or… Read More »

Section 19 Himachal Pradesh  GST Act 2017 : Taking input tax credit in respect of inputs and capital goods sent for jobwork.

By | August 18, 2017

Section 19 Himachal Pradesh  GST Act 2017 ( Section 19 Himachal Pradesh  GST Act 2017  explains Taking input tax credit in respect of inputs and capital goods sent for jobwork.  and is covered in CHAPTER-V INPUT TAX CREDIT ) Taking input tax credit in respect of inputs and capital goods sent for jobwork.— 19. (1) The principal shall, subject to… Read More »