Monthly Archives: December 2017

Income Tax India Help Desk Number / Income Tax India e-Filing Helpline Numbers

By | December 31, 2017

Income Tax e-Filing Helpline Numbers Revised e-Filing Helpdesk number for General Queries related to Income Tax, Rectification, Refund, Intimation and other Income Tax Processing Related Queries, e-Filing of Income Tax Return or Forms and other value added services provided through e-Filing Portal, Form 16, Tax Credit (Form 26AS) and other queries related to TDS statement,… Read More »

CGST Rules 2017 amended upto 30/12/2017 : Download

By | December 31, 2017

CGST Rules, 2017 as amended upto 30/12/2017 CHAPTER I PRELIMINARY 1. Short title and Commencement.- (1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) “Act” means the… Read More »

Category: GST

Related person under GST

By | December 31, 2017

Related person under GST Related Topic on GST  Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST Judgments GST Press Release GST Press Release GST Books Best Books… Read More »

GST Advance Ruling FAQ’s Part 2 : CA Satbir Singh : Video : Taxheal.com

By | December 31, 2017

GST Advance Ruling FAQ’s Part 2  CA Satbir Singh : Taxheal.com Related Topic on GST  Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST Judgments GST Press Release… Read More »

जीएसटी समाचार GST News 31.12.2017 by CA Satbir Singh I TaxHeal.Com

By | December 31, 2017

जीएसटी समाचार GST News 31.12.2017 by CA Satbir Singh I TaxHeal.Com   Related Topic on GST  Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST Judgments GST Press… Read More »

Section 110 of Mizoram GST Act 2017 : President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc

By | December 31, 2017

Section 110 of Mizoram GST Act 2017 ( Section 110 of  Mizoram GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc and is covered in Chapter XVIII : APPEALS AND REVISION ) President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110. The qualifications, appointment, salary and allowances,… Read More »

Section 109 of Mizoram GST Act 2017 : Appellate Tribunal and Benches thereof

By | December 31, 2017

Section 109 of Mizoram GST Act 2017 ( Section 109 of  Mizoram GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in Chapter XVIII : APPEALS AND REVISION ) Appellate Tribunal and Benches thereof 109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax… Read More »

Section 108 of Mizoram GST Act 2017 : Powers of Revisional Authority

By | December 31, 2017

Section 108 of Mizoram GST Act 2017 ( Section 108 of  Mizoram GST Act 2017 explains Powers of Revisional Authority and is covered in Chapter XVIII : APPEALS AND REVISION ) Powers of Revisional Authority 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information… Read More »

Section 107 of Mizoram GST Act 2017 : Appeals to Appellate Authority

By | December 31, 2017

Section 107 of Mizoram GST Act 2017 ( Section 107 of  Mizoram GST Act 2017 explains Appeals to Appellate Authority and is covered in Chapter XVIII : APPEALS AND REVISION ) Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may… Read More »

Section 106 of Mizoram GST Act 2017 : Procedure of Authority and Appellate Authority

By | December 31, 2017

Section 106 of Mizoram GST Act 2017 ( Section 106 of  Mizoram GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.… Read More »

Section 105 of Mizoram GST Act 2017 : Powers of Authority and Appellate Authority

By | December 31, 2017

Section 105 of Mizoram GST Act 2017 ( Section 105 of  Mizoram GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Powers of Authority and Appellate Authority 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery and inspection;… Read More »

Section 104 of Mizoram GST Act 2017 : Advance ruling to be void in certain circumstances

By | December 31, 2017

Section 104 of Mizoram GST Act 2017 ( Section 104 of  Mizoram GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in Chapter XVII : ADVANCE RULING ) Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section… Read More »

Section 103 of Mizoram GST Act 2017 : Applicability of advance ruling

By | December 31, 2017

Section 103 of Mizoram GST Act 2017 ( Section 103 of  Mizoram GST Act 2017 explains Applicability of advance ruling and is covered in Chapter XVII : ADVANCE RULING ) Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant who… Read More »

Section 102 of Mizoram GST Act 2017 : Rectification of advance ruling

By | December 31, 2017

Section 102 of Mizoram GST Act 2017 ( Section 102 of  Mizoram GST Act 2017 explains Rectification of advance ruling and is covered in Chapter XVII : ADVANCE RULING ) Rectification of advance ruling 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error… Read More »

Section 100 of Mizoram GST Act 2017 : Appeal to the Appellate Authority

By | December 31, 2017

Section 100 of Mizoram GST Act 2017 ( Section 100 of  Mizoram GST Act 2017 explains Appeal to the Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Appeal to the Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may… Read More »

Section 101 of Mizoram GST Act 2017 : Orders of Appellate Authority

By | December 31, 2017

Section 101 of Mizoram GST Act 2017 ( Section 101 of  Mizoram GST Act 2017 explains Orders of Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks… Read More »

Section 99 of Mizoram GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | December 31, 2017

Section 99 of Mizoram GST Act 2017 ( Section 99 of  Mizoram GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in Chapter XVII : ADVANCE RULING ) Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as Mizoram Appellate Authority for Advance Ruling for… Read More »

Section 98 of Mizoram GST Act 2017 : Procedure on receipt of application

By | December 31, 2017

Section 98 of Mizoram GST Act 2017 ( Section 98 of  Mizoram GST Act 2017 explains Procedure on receipt of application and is covered in Chapter XVII : ADVANCE RULING ) Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary,… Read More »

Section 97 of Mizoram GST Act 2017 : Application for advance fuling

By | December 31, 2017

Section 97 of Mizoram GST Act 2017 ( Section 97 of  Mizoram GST Act 2017 explains Application for advance fuling and is covered in Chapter XVII : ADVANCE RULING ) Application for advance fuling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such… Read More »

Section 96 of Mizoram GST Act 2017 : Constitution of Authority for Advance Ruling

By | December 31, 2017

Section 96 of Mizoram GST Act 2017 ( Section 96 of  Mizoram GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in Chapter XVII : ADVANCE RULING ) Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Mizoram Authority for Advance Ruling: Provided that the… Read More »

Section 95 of Mizoram GST Act 2017 : Definitions : ADVANCE RULING

By | December 31, 2017

Section 95 of Mizoram GST Act 2017 ( Section 95 of  Mizoram GST Act 2017 explains Definitions and is covered in Chapter XVII : ADVANCE RULING ) Definitions 95. In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions… Read More »

 Section 94 of Mizoram GST Act 2017 : Liability in other cases

By | December 31, 2017

Section 94 of Mizoram GST Act 2017 ( Section 94 of  Mizoram GST Act 2017 explains  Liability in other cases and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES )  Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm,… Read More »

Section 93 of Mizoram GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

By | December 31, 2017

Section 93 of Mizoram GST Act 2017 ( Section 93 of  Mizoram GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as… Read More »

Section 92 of Mizoram GST Act 2017 :  Liability of Court of Wards, etc

By | December 31, 2017

Section 92 of Mizoram GST Act 2017 ( Section 92 of  Mizoram GST Act 2017 explains  Liability of Court of Wards, etc and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES )  Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable person owning a business in… Read More »

Section 91 of Mizoram GST Act 2017 : Liability of guardians, trustees etc

By | December 31, 2017

Section 91 of Mizoram GST Act 2017 ( Section 91 of  Mizoram GST Act 2017 explains Liability of guardians, trustees etc and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried… Read More »

Section 90 of Mizoram GST Act 2017 : Liability of partners of firm to pay tax

By | December 31, 2017

Section 90 of Mizoram GST Act 2017 ( Section 90 of  Mizoram GST Act 2017 explains Liability of partners of firm to pay tax and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time… Read More »

Section 88 of Mizoram GST Act 2017 : Liability in case of company in liquidation

By | December 31, 2017

Section 88 of Mizoram GST Act 2017 ( Section 88 of  Mizoram GST Act 2017 explains Liability in case of company in liquidation and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court… Read More »

Section 85 of Mizoram GST Act 2017 : Liability in case of transfer of business

By | December 31, 2017

Section 85 of Mizoram GST Act 2017 ( Section 85 of  Mizoram GST Act 2017 explains Liability in case of transfer of business and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business… Read More »

Section 86 of Mizoram GST Act 2017 : Liability of agent and principal

By | December 31, 2017

Section 86 of Mizoram GST Act 2017 ( Section 86 of  Mizoram GST Act 2017 explains Liability of agent and principal and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal… Read More »

Section 87 of Mizoram GST Act 2017 : Liability in case of amalgamation or merger of companies

By | December 31, 2017

Section 87 of Mizoram GST Act 2017 ( Section 87 of  Mizoram GST Act 2017 explains Liability in case of amalgamation or merger of companies and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in… Read More »

Section 84 of Mizoram GST Act 2017 : Continuation and validation of certain recovery proceedings

By | December 31, 2017

Section 84 of Mizoram GST Act 2017 ( Section 84 of  Mizoram GST Act 2017 explains Continuation and validation of certain recovery proceedings and is covered in Chapter XV : DEMANDS AND RECOVERY ) Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under… Read More »

Section 83 of Mizoram GST Act 2017 : Provisional attachment to protect revenue in certain cases

By | December 31, 2017

Section 83 of Mizoram GST Act 2017 ( Section 83 of  Mizoram GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is covered in Chapter XV : DEMANDS AND RECOVERY ) Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section… Read More »

Section 82 of Mizoram GST Act 2017 : Tax to be first charge on property

By | December 31, 2017

Section 82 of Mizoram GST Act 2017 ( Section 82 of  Mizoram GST Act 2017 explains Tax to be first charge on property and is covered in Chapter XV : DEMANDS AND RECOVERY ) Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise… Read More »

Section 81 of Mizoram GST Act 2017 : Transfer of property to be void in certain cases

By | December 31, 2017

Section 81 of Mizoram GST Act 2017 ( Section 81 of  Mizoram GST Act 2017 explains Transfer of property to be void in certain cases and is covered in Chapter XV : DEMANDS AND RECOVERY ) Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge… Read More »

Section 80 of Mizoram GST Act 2017 : Payment of tax and other amount in instalments

By | December 31, 2017

Section 80 of Mizoram GST Act 2017 ( Section 80 of  Mizoram GST Act 2017 explains Payment of tax and other amount in instalments and is covered in Chapter XV : DEMANDS AND RECOVERY ) Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded… Read More »

Section 78 of Mizoram GST Act 2017 : Initiation of recovery proceedings

By | December 31, 2017

Section 78 of Mizoram GST Act 2017 ( Section 78 of  Mizoram GST Act 2017 explains Initiation of recovery proceedings and is covered in Chapter XV : DEMANDS AND RECOVERY ) Initiation of recovery proceedings  78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a… Read More »

Section 77 of Mizoram GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

By | December 31, 2017

Section 77 of Mizoram GST Act 2017 ( Section 77 of  Mizoram GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in Chapter XV : DEMANDS AND RECOVERY ) Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax… Read More »

Section 76 of Mizoram GST Act 2017 : Tax collected but not paid to Government

By | December 31, 2017

Section 76 of Mizoram GST Act 2017 ( Section 76 of  Mizoram GST Act 2017 explains Tax collected but not paid to Government and is covered in Chapter XV : DEMANDS AND RECOVERY ) Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate… Read More »

Section 75 of Mizoram GST Act 2017 : General provisions relating to determination of tax

By | December 31, 2017

Section 75 of Mizoram GST Act 2017 ( Section 75 of  Mizoram GST Act 2017 explains General provisions relating to determination of tax and is covered in Chapter XV : DEMANDS AND RECOVERY ) General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court… Read More »

Section 74 of Mizoram GST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts

By | December 31, 2017

Section 74 of Mizoram GST Act 2017 ( Section 74 of  Mizoram GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts and is covered in Chapter XV : DEMANDS AND RECOVERY ) Determination… Read More »

Section 73 of Mizoram GST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts

By | December 31, 2017

Section 73 of Mizoram GST Act 2017 ( Section 73 of  Mizoram GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts and is covered in Chapter XV : DEMANDS AND… Read More »

Section 72 of Mizoram GST Act 2017 : Officers to assist proper officers

By | December 31, 2017

Section 72 of Mizoram GST Act 2017 ( Section 72 of  Mizoram GST Act 2017 explains Officers to assist proper officers and is covered in Chapter XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers,… Read More »

Section 71 of Mizoram GST Act 2017 : Access to business premises

By | December 31, 2017

Section 71 of Mizoram GST Act 2017 ( Section 71 of  Mizoram GST Act 2017 explains Access to business premises and is covered in Chapter XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to… Read More »

Section 70 of Mizoram GST Act 2017 : Power to summon persons to give evidence and produce documents

By | December 31, 2017

Section 70 of Mizoram GST Act 2017 ( Section 70 of  Mizoram GST Act 2017 explains Power to summon persons to give evidence and produce documents and is covered in Chapter XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power… Read More »

Section 69 of Mizoram GST Act 2017 : Power to arrest

By | December 31, 2017

Section 69 of Mizoram GST Act 2017 ( Section 69 of  Mizoram GST Act 2017 explains Power to arrest and is covered in Chapter XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to arrest 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause… Read More »