Daily Archives: March 4, 2018

[Video] What is Limited Scrutiny under Income Tax : News [Part 20] : TaxHeal.com

By | March 4, 2018

What is Limited Scrutiny under Income Tax : News [Part 20] : TaxHeal.com Instruction No 20/2015 Income Tax : 29.12.2015 : scope of scrutiny for CASS cases Instruction No 5/2016 Income Tax Dtd 14.07.2016 : Limited Scrutiny enquiry Revised format for issue of Notice u/s 143(2) of Income Tax

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

By | March 4, 2018

Section 110 of Tamil Nadu GST Act 2017 ( Section 110 of Tamil Nadu 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 )  [Enforced with effect from 1-7-2017.] President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110. The… Read More »

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

By | March 4, 2018

Section 109 of Tamil Nadu GST Act 2017 ( Section 109 of Tamil Nadu GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Appellate Tribunal and Benches thereof 109. (1)Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central… Read More »

Section 108 of Tamil Nadu GST Act 2017 : Powers of Revisional Authority

By | March 4, 2018

Section 108 of Tamil Nadu GST Act 2017 ( Section 108 of Tamil Nadu GST Act 2017 explains Powers of Revisional Authority and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Powers of Revisional Authority 108.(1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his… Read More »

Section 107 of Tamil Nadu GST Act 2017 : Appeals to Appellate Authority

By | March 4, 2018

Section 107 of Tamil Nadu GST Act 2017 ( Section 107 of Tamil Nadu GST Act 2017 explains Appeals to Appellate Authority and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Appeals to Appellate Authority 107.(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services… Read More »

Section 106 of Tamil Nadu GST Act 2017 : Procedure of Authority and Appellate Authority

By | March 4, 2018

Section 106 of Tamil Nadu GST Act 2017 ( Section 106 of Tamil Nadu GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.]  Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to… Read More »

Section 105 of Tamil Nadu GST Act 2017 : Powers of Authority and Appellate Authority

By | March 4, 2018

Section 105 of Tamil Nadu GST Act 2017 ( Section 105 of Tamil Nadu GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.]  Powers of Authority and Appellate Authority 105.(1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding—… Read More »

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

By | March 4, 2018

Section 104 of Tamil Nadu GST Act 2017 ( Section 104 of Tamil Nadu GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] Advance ruling to be void in certain circumstances 104.(1) Where the Authority or the Appellate Authority finds that advance ruling… Read More »

Section 103 of Tamil Nadu GST Act 2017 : Applicability of advance ruling

By | March 4, 2018

Section 103 of Tamil Nadu GST Act 2017 ( Section 103 of Tamil Nadu GST Act 2017 explains Applicability of advance ruling and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] 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)… Read More »

Section 102 of Tamil Nadu GST Act 2017 : Rectification of advance ruling

By | March 4, 2018

Section 102 of Tamil Nadu GST Act 2017 ( Section 102 of Tamil Nadu GST Act 2017 explains Rectification of advance ruling and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] 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… Read More »

Section 101 of Tamil Nadu GST Act 2017 : Orders of Appellate Authority

By | March 4, 2018

Section 101 of Tamil Nadu GST Act 2017 ( Section 101 of Tamil Nadu GST Act 2017 explains Orders of Appellate Authority and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] 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… Read More »

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

By | March 4, 2018

Section 100 of Tamil Nadu GST Act 2017 ( Section 100 of Tamil Nadu GST Act 2017 explains Appeal to the Appellate Authority and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] 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… Read More »

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

By | March 4, 2018

Section 99 of Tamil Nadu GST Act 2017 ( Section 99 of Tamil Nadu GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as the Tamil… Read More »

Section 98 of Tamil Nadu GST Act 2017 : Procedure on receipt of application

By | March 4, 2018

Section 98 of Tamil Nadu GST Act 2017 ( Section 98 of Tamil Nadu GST Act 2017 explains Procedure on receipt of application and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the… Read More »

Section 97 of Tamil Nadu GST Act 2017 : Application for advance ruling

By | March 4, 2018

Section 97 of Tamil Nadu GST Act 2017 ( Section 97 of Tamil Nadu GST Act 2017 explains Application for advance ruling and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and… Read More »

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

By | March 4, 2018

Section 96 of Tamil Nadu GST Act 2017 ( Section 96 of Tamil Nadu GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Tamil Nadu… Read More »

Section 95 of Tamil Nadu GST Act 2017 : Definitions : Advance Ruling

By | March 4, 2018

Section 95 of Tamil Nadu GST Act 2017 ( Section 95 of Tamil Nadu GST Act 2017 explains Definitions and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] 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… Read More »

Section 94 of Tamil Nadu GST Act 2017 : Liability in other cases

By | March 4, 2018

Section 94 of Tamil Nadu GST Act 2017 ( Section 94 of Tamil Nadu GST Act 2017 explains Liability in other cases and is covered in  CHAPTER XVI  LIABILITY TO PAY IN CERTAIN CASES )  [Enforced with effect from 1-7-2017.] Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu… Read More »

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

By | March 4, 2018

Section 93 of Tamil Nadu GST Act 2017 ( Section 93 of Tamil Nadu 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 )  [Enforced with effect from 1-7-2017.] Special provisions regarding liability to pay tax, interest or penalty in… Read More »

Section 92 of Tamil Nadu GST Act 2017 : Liability of Court of Wards, etc.

By | March 4, 2018

Section 92 of Tamil Nadu GST Act 2017 ( Section 92 of Tamil Nadu GST Act 2017 explains Liability of Court of Wards, etc and is covered in  CHAPTER XVI  LIABILITY TO PAY IN CERTAIN CASES )  [Enforced with effect from 1-7-2017.] Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable… Read More »

Section 91 of Tamil Nadu GST Act 2017 : Liability of guardians, trustees, etc.

By | March 4, 2018

Section 91 of Tamil Nadu GST Act 2017 ( Section 91 of Tamil Nadu GST Act 2017 explains Liability of guardians, trustees, etc and is covered in  CHAPTER XVI  LIABILITY TO PAY IN CERTAIN CASES )  [Enforced with effect from 1-7-2017.]  Liability of guardians, trustees, etc. 91. Where the business in respect of which any tax, interest or penalty is payable… Read More »

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

By | March 4, 2018

Section 90 of Tamil Nadu GST Act 2017 ( Section 90 of Tamil Nadu GST Act 2017 explains Liability of partners of firm to pay tax and is covered in  CHAPTER XVI  LIABILITY TO PAY IN CERTAIN CASES )  [Enforced with effect from 1-7-2017.]  Liability of partners of firm to pay tax  90. Notwithstanding any contract to the contrary and any… Read More »

Section 89 of Tamil Nadu GST Act 2017 : Liability of directors of private company

By | March 4, 2018

Section 89 of Tamil Nadu GST Act 2017 ( Section 89 of Tamil Nadu GST Act 2017 explains Liability of directors of private company and is covered in  CHAPTER XVI  LIABILITY TO PAY IN CERTAIN CASES )  [Enforced with effect from 1-7-2017.]  Liability of directors of private company  89. (1) Notwithstanding anything contained in the Companies Act, 2013 (Central Act 18… Read More »

Section 88 of Tamil Nadu GST Act 2017 : Liability in case of company in liquidation.

By | March 4, 2018

Section 88 of Tamil Nadu GST Act 2017 ( Section 88 of Tamil Nadu GST Act 2017 explains Liability in case of company in liquidation and is covered in  CHAPTER XVI  LIABILITY TO PAY IN CERTAIN CASES )  [Enforced with effect from 1-7-2017.] Liability in case of company in liquidation. 88. (1) When any company is being wound up whether under… Read More »

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

By | March 4, 2018

Section 87 of Tamil Nadu GST Act 2017 ( Section 87 of Tamil Nadu 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 )  [Enforced with effect from 1-7-2017.] Liability in case of amalgamation or merger of companies 87. (1) When two or more companies… Read More »

Section 86 of Tamil Nadu GST Act 2017 : Liability of agent and principal.

By | March 4, 2018

Section 86 of Tamil Nadu GST Act 2017 ( Section 86 of Tamil Nadu GST Act 2017 explains Liability of agent and principal and is covered in  CHAPTER XVI  LIABILITY TO PAY IN CERTAIN CASES )  [Enforced with effect from 1-7-2017.] Liability of agent and principal. 86. Where an agent supplies or receives any taxable goods on behalf of his principal,… Read More »

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

By | March 4, 2018

Section 85 of Tamil Nadu GST Act 2017 ( Section 85 of Tamil Nadu GST Act 2017 explains Liability in case of transfer of business and is covered in  CHAPTER XVI  LIABILITY TO PAY IN CERTAIN CASES )  [Enforced with effect from 1-7-2017.] Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under… Read More »

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

By | March 4, 2018

Section 84 of Tamil Nadu GST Act 2017 ( Section 84 of Tamil Nadu GST Act 2017 explains Continuation and validation of certain recovery proceedings and is covered in  CHAPTER XV  DEMANDS AND RECOVERY )  [Enforced with effect from 1-7-2017.] Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax. penalty, interest or… Read More »

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

By | March 4, 2018

Section 83 of Tamil Nadu GST Act 2017 ( Section 83 of Tamil Nadu GST Act 2017 explains Tax to be first charge on property and is covered in  CHAPTER XV  DEMANDS AND RECOVERY )  [Enforced with effect from 1-7-2017.] Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or… Read More »

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

By | March 4, 2018

Section 82 of Tamil Nadu GST Act 2017 ( Section 82 of Tamil Nadu GST Act 2017 explains Tax to be first charge on property and is covered in  CHAPTER XV  DEMANDS AND RECOVERY )  [Enforced with effect from 1-7-2017.] Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being… Read More »

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

By | March 4, 2018

Section 81 of Tamil Nadu GST Act 2017 ( Section 81 of Tamil Nadu GST Act 2017 explains Transfer of property to be void in certain cases and is covered in  CHAPTER XV  DEMANDS AND RECOVERY )  [Enforced with effect from 1-7-2017.] Transfer of property to be void in certain cases 81. Where a person, after any amount has become due… Read More »

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

By | March 4, 2018

Section 80 of Tamil Nadu GST Act 2017 ( Section 80 of Tamil Nadu GST Act 2017 explains Payment of tax and other amount in instalments and is covered in  CHAPTER XV  DEMANDS AND RECOVERY )  [Enforced with effect from 1-7-2017.] Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may,… Read More »

Section 79 of Tamil Nadu GST Act 2017 : Recovery of tax

By | March 4, 2018

Section 79 of Tamil Nadu GST Act 2017 ( Section 79 of Tamil Nadu GST Act 2017 explains Recovery of tax and is covered in  CHAPTER XV  DEMANDS AND RECOVERY )  [Enforced with effect from 1-7-2017.] Recovery of tax 79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the… Read More »

Section 78 of Tamil Nadu GST Act 2017 : Initiation of recovery proceedings

By | March 4, 2018

Section 78 of Tamil Nadu GST Act 2017 ( Section 78 of Tamil Nadu GST Act 2017 explains Initiation of recovery proceedings and is covered in  CHAPTER XV  DEMANDS AND RECOVERY )  [Enforced with effect from 1-7-2017.] Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid… Read More »

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

By | March 4, 2018

Section 77 of Tamil Nadu GST Act 2017 ( Section 77 of Tamil Nadu GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in  CHAPTER XV  DEMANDS AND RECOVERY )  [Enforced with effect from 1-7-2017.] Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who… Read More »

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

By | March 4, 2018

Section 76 of Tamil Nadu GST Act 2017 ( Section 76 of Tamil Nadu GST Act 2017 explains Tax collected but not paid to Government and is covered in  CHAPTER XV  DEMANDS AND RECOVERY )  [Enforced with effect from 1-7-2017.] Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of… Read More »

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

By | March 4, 2018

Section 75 of Tamil Nadu GST Act 2017 ( Section 75 of Tamil Nadu GST Act 2017 explains General provisions relating to determination of tax and is covered in  CHAPTER XV  DEMANDS AND RECOVERY )  [Enforced with effect from 1-7-2017.] General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by… Read More »

Section 74 of Tamil Nadu 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 | March 4, 2018

Section 74 of Tamil Nadu GST Act 2017 ( Section 74 of Tamil Nadu 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 ) … Read More »

Section 73 of Tamil Nadu 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 | March 4, 2018

Section 73 of Tamil Nadu GST Act 2017 ( Section 73 of Tamil Nadu 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… Read More »