Daily Archives: December 28, 2017

NOTIFICATION G.O.MS.NO.622, DATED 28-12-2017 : Andhra Pradesh GST

By | December 28, 2017

SECTION 68 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – INSPECTION OF GOODS IN MOVEMENT  FURTHER EXTENSION OF TIME LIMIT OF OPERATION OF NOTIFICATION G.O.Ms.No.309, DATED 24-7-2017 NOTIFICATION G.O.MS.NO.622, DATED 28-12-2017 In exercise of the powers vested under Section 68 of the Andhra Pradesh Goods and Services Tax Act, 2017 read with Rule… Read More »

GST FAQs on 27.12.2017 by Govt Twitter account

By | December 28, 2017

GST FAQs on 27.12.2017 by Govt Twitter account GST to be charged @ 0.10%  to merchant exporters  as per Notification No 40/2017 central Tax (Rates)   & Notification No 41/2017 Integrated Tax (Rates)  However Option not available in GST returns to show these sales . In GSTR 3B it has to be shown in Table 3.1 row (a) Outward supplies (other… Read More »

Section 55 of Mizoram GST Act 2017 : Refund in certain cases

By | December 28, 2017

Section 55 of Mizoram GST Act 2017 ( Section 55 of  Mizoram GST Act 2017 explains Refund in certain cases and is covered in Chapter XI : REFUNDS ) Refund in certain cases 55. The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and… Read More »

Section 53 of Mizoram GST Act 2017 : Transfer of input tax credit

By | December 28, 2017

Section 53 of Mizoram GST Act 2017 ( Section 53 of  Mizoram GST Act 2017 explains Transfer of input tax credit and is covered in Chapter X : PAYMENT OF TAX ) Transfer of input tax credit 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax… Read More »

Section 52 of Mizoram GST Act 2017 : Collection of tax at source

By | December 28, 2017

Section 52 of Mizoram GST Act 2017 ( Section 52 of  Mizoram 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 of Mizoram GST Act 2017 : Tax deduction at source

By | December 28, 2017

Section 51 of Mizoram GST Act 2017 ( Section 51 of  Mizoram 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 of Mizoram GST Act 2017 : Interest on delayed payment of tax

By | December 28, 2017

Section 50 of Mizoram GST Act 2017 ( Section 50 of  Mizoram 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 »