Daily Archives: March 5, 2018

Circular No 35/9/2018 GST : Clarification on Services by Joint Venture(JV) to the JV and vice versa

By | March 5, 2018

Circular No 35/9/2018 GST Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV F. No. B-1/20/2016-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Room No. 146G, North Block, New Delhi, 5 th… Read More »

Section 151 of Tamil Nadu GST Act 2017 : Power to collect statistics

By | March 5, 2018

Section 151 of Tamil Nadu GST Act 2017 ( Section 151 of Tamil Nadu GST Act 2017 explains  Power to collect statistics and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Power to collect statistics  151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be… Read More »

Section 150 of Tamil Nadu GST Act 2017 : Obligation to furnish information return

By | March 5, 2018

Section 150 of Tamil Nadu GST Act 2017 ( Section 150 of Tamil Nadu GST Act 2017 explains Obligation to furnish information return and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Obligation to furnish information return 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association;… Read More »

Section 149 of Tamil Nadu GST Act 2017 : Goods and services tax compliance rating

By | March 5, 2018

Section 149 of Tamil Nadu GST Act 2017 ( Section 149 of Tamil Nadu GST Act 2017 explains Goods and services tax compliance rating and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Goods and services tax compliance rating 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the… Read More »

Section 148 of Tamil Nadu GST Act 2017 : Special procedure for certain processes

By | March 5, 2018

Section 148 of Tamil Nadu GST Act 2017 ( Section 148 of Tamil Nadu GST Act 2017 explains Special procedure for certain processes and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Special procedure for certain processes 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be… Read More »

Section 147 of Tamil Nadu GST Act 2017 : Deemed Exports

By | March 5, 2018

Section 147 of Tamil Nadu GST Act 2017 ( Section 147 of Tamil Nadu GST Act 2017 explains Deemed Exports and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Deemed Exports 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and… Read More »

Section 146 of Tamil Nadu GST Act 2017 : Common Portal

By | March 5, 2018

Section 146 of Tamil Nadu GST Act 2017 ( Section 146 of Tamil Nadu GST Act 2017 explains Common Portal and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 28-6-2017] Common Portal 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing… Read More »

Section 145 of Tamil Nadu GST Act 2017 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

By | March 5, 2018

Section 145 of Tamil Nadu GST Act 2017 ( Section 145 of Tamil Nadu GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Admissibility of micro films, facsimile copies of documents and computer printouts as documents… Read More »

Section 144 of Tamil Nadu GST Act 2017 : Presumption as to documents in certain cases

By | March 5, 2018

Section 144 of Tamil Nadu GST Act 2017 ( Section 144 of Tamil Nadu GST Act 2017 explains Presumption as to documents in certain cases and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Presumption as to documents in certain cases 144. Where any document— (i) is produced by any person under this Act or any other… Read More »

Section 143 of Tamil Nadu GST Act 2017 : Job work procedure

By | March 5, 2018

Section 143 of Tamil Nadu GST Act 2017 ( Section 143 of Tamil Nadu GST Act 2017 explains Job work procedure and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Job work procedure 143. (1)A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be… Read More »

Section 142 of Tamil Nadu GST Act 2017 : Miscellaneous transitional provisions

By | March 5, 2018

Section 142 of Tamil Nadu GST Act 2017 ( Section 142 of Tamil Nadu GST Act 2017 explains Miscellaneous transitional provisions and is covered in  CHAPTER XX  TRANSITIONAL PROVISIONS )  [Enforced with effect from 1-7-2017] Miscellaneous transitional provisions 142. (1)Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not… Read More »

Section 141 of Tamil Nadu GST Act 2017 : Transitional provisions relating to job work

By | March 5, 2018

Section 141 of Tamil Nadu GST Act 2017 ( Section 141 of Tamil Nadu GST Act 2017 explains Transitional provisions relating to job work and is covered in  CHAPTER XX  TRANSITIONAL PROVISIONS )  [Enforced with effect from 1-7-2017] Transitional provisions relating to job work 141. (1) Where any inputs received at a place of business had been despatched as such or… Read More »

Section 140 of Tamil Nadu GST Act 2017 : Transitional arrangements for input tax credit

By | March 5, 2018

Section 140 of Tamil Nadu GST Act 2017 ( Section 140 of Tamil Nadu GST Act 2017 explains Migration of existing taxpayers and is covered in  CHAPTER XX  TRANSITIONAL PROVISIONS )  [Enforced with effect from 1-7-2017] Transitional arrangements for input tax credit 140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled… Read More »

Section 139 of Tamil Nadu GST Act 2017 : Migration of existing taxpayers

By | March 5, 2018

Section 139 of Tamil Nadu GST Act 2017 ( Section 139 of Tamil Nadu GST Act 2017 explains Migration of existing taxpayers and is covered in  CHAPTER XX  TRANSITIONAL PROVISIONS )  [Enforced with effect from 28-6-2017.] Migration of existing taxpayers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a… Read More »

Section 138 of Tamil Nadu GST Act 2017 : Compounding of offences

By | March 5, 2018

Section 138 of Tamil Nadu GST Act 2017 ( Section 138 of Tamil Nadu GST Act 2017 explains Compounding of offences and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Compounding of offences 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on… Read More »

Section 137 of Tamil Nadu GST Act 2017 : Offences by Companies

By | March 5, 2018

Section 137 of Tamil Nadu GST Act 2017 ( Section 137 of Tamil Nadu GST Act 2017 explains Offences by Companies and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Offences by Companies 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the… Read More »

Section 136 of Tamil Nadu GST Act 2017 : Relevancy of statements under certain circumstances

By | March 5, 2018

Section 136 of Tamil Nadu GST Act 2017 ( Section 136 of Tamil Nadu GST Act 2017 explains Relevancy of statements under certain circumstances and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Relevancy of statements under certain circumstances 136. A statement made and signed by a person on appearance in response to any summons… Read More »

Section 135 of Tamil Nadu GST Act 2017 : Presumption of culpable mental state

By | March 5, 2018

Section 135 of Tamil Nadu GST Act 2017 ( Section 135 of Tamil Nadu GST Act 2017 explains Presumption of culpable mental state and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Presumption of culpable mental state 135. In any prosecution for an offence under this Act which requires a culpable mental state on the… Read More »

Section 134 of Tamil Nadu GST Act 2017 : Cognizance of offences

By | March 5, 2018

Section 134 of Tamil Nadu GST Act 2017 ( Section 134 of Tamil Nadu GST Act 2017 explains Cognizance of offences and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Cognizance of offences 134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous… Read More »

Section 133 of Tamil Nadu GST Act 2017 : Liability of officers and certain other persons

By | March 5, 2018

Section 133 of Tamil Nadu GST Act 2017 ( Section 133 of Tamil Nadu GST Act 2017 explains Liability of officers and certain other persons and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Liability of officers and certain other persons 133. (1)Where any person engaged in connection with the collection of statistics under section… Read More »

Section 132 of Tamil Nadu GST Act 2017 : Punishment for certain offences

By | March 5, 2018

Section 132 of Tamil Nadu GST Act 2017 ( Section 132 of Tamil Nadu GST Act 2017 explains Punishment for certain offences and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Punishment for certain offences 132. (1) Whoever commits any of the following offences, namely:— (a) supplies any goods or services or both without issue… Read More »

Section 131 of Tamil Nadu GST Act 2017 : Confiscation or penalty not to interfere with other punishments

By | March 5, 2018

Section 131 of Tamil Nadu GST Act 2017 ( Section 131 of Tamil Nadu GST Act 2017 explains Confiscation or penalty not to interfere with other punishments and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Confiscation or penalty not to interfere with other punishments 131. Without prejudice to the provisions contained in the Code… Read More »

Section 130 of Tamil Nadu GST Act 2017 : Confiscation of goods or conveyances and levy of penalty

By | March 5, 2018

Section 130 of Tamil Nadu GST Act 2017 ( Section 130 of Tamil Nadu GST Act 2017 explains Confiscation of goods or conveyances and levy of penalty and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Confiscation of goods or conveyances and levy of penalty 130. (1) Notwithstanding anything contained in this Act, if any… Read More »

Section 129 of Tamil Nadu GST Act 2017 : Detention, seizure and release of goods and conveyances in transit

By | March 5, 2018

Section 129 of Tamil Nadu GST Act 2017 ( Section 129 of Tamil Nadu GST Act 2017 explains Detention, seizure and release of goods and conveyances in transit and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Detention, seizure and release of goods and conveyances in transit 129. (1) Notwithstanding anything contained in this Act,… Read More »

Section 128 of Tamil Nadu GST Act 2017 : Power to waive penalty or fee or both

By | March 5, 2018

Section 128 of Tamil Nadu GST Act 2017 ( Section 128 of Tamil Nadu GST Act 2017 explains Power to waive penalty or fee or both and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Power to waive penalty or fee or both 128. The Government may, by notification, waive in part or full, any… Read More »

Section 127 of Tamil Nadu GST Act 2017 : Power to impose penalty in certain cases

By | March 5, 2018

Section 127 of Tamil Nadu GST Act 2017 ( Section 127 of Tamil Nadu GST Act 2017 explains Power to impose penalty in certain cases and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Power to impose penalty in certain cases 127. Where the proper officer is of the view that a person is liable… Read More »

Section 126 of Tamil Nadu GST Act 2017 : General disciplines related to penalty

By | March 5, 2018

Section 126 of Tamil Nadu GST Act 2017 ( Section 126 of Tamil Nadu GST Act 2017 explains General disciplines related to penalty and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] General disciplines related to penalty 126. (1)No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural… Read More »

Section 125 of Tamil Nadu GST Act 2017 : General penalty

By | March 5, 2018

Section 125 of Tamil Nadu GST Act 2017 ( Section 125 of Tamil Nadu GST Act 2017 explains General penalty and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] General penalty 125. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided… Read More »

Section 124 of Tamil Nadu GST Act 2017 : Fine for failure to furnish statistics

By | March 5, 2018

Section 124 of Tamil Nadu GST Act 2017 ( Section 124 of Tamil Nadu GST Act 2017 explains Fine for failure to furnish statistics and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Fine for failure to furnish statistics 124. If any person required to furnish any information or return under section 151,— (a) without… Read More »

Section 123 of Tamil Nadu GST Act 2017 : Penalty for failure to furnish information return

By | March 5, 2018

Section 123 of Tamil Nadu GST Act 2017 ( Section 123 of Tamil Nadu GST Act 2017 explains Penalty for failure to furnish information return and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Penalty for failure to furnish information return 123. If a person who is required to furnish an information return under section… Read More »

Section 122 of Tamil Nadu GST Act 2017 : Penalty for certain offences

By | March 5, 2018

Section 122 of Tamil Nadu GST Act 2017 ( Section 122 of Tamil Nadu GST Act 2017 explains Penalty for certain offences and is covered in  CHAPTER XIX  OFFENCES AND PENALTIES )  [Enforced with effect from 1-7-2017.] Penalty for certain offences 122. (1) Where a taxable person who— (i) supplies any goods or services or both without issue of any invoice… Read More »

Section 121 of Tamil Nadu GST Act 2017 : Non appealable decisions and orders

By | March 5, 2018

Section 121 of Tamil Nadu GST Act 2017 ( Section 121 of Tamil Nadu GST Act 2017 explains Non appealable decisions and orders and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Non appealable decisions and orders 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any… Read More »

Section 120 of Tamil Nadu GST Act 2017 : Appeal not to be filed in certain cases

By | March 5, 2018

Section 120 of Tamil Nadu GST Act 2017 ( Section 120 of Tamil Nadu GST Act 2017 explains Appeal not to be filed in certain cases and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Appeal not to be filed in certain cases 120. (1)The Commissioner may, on the recommendations of the Council, from time… Read More »

Section 119 of Tamil Nadu GST Act 2017 : Sums due to be paid notwithstanding appeal, etc.

By | March 5, 2018

Section 119 of Tamil Nadu GST Act 2017 ( Section 119 of Tamil Nadu GST Act 2017 explains Sums due to be paid notwithstanding appeal, etc and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Sums due to be paid notwithstanding appeal, etc. 119. Notwithstanding that an appeal has been preferred to the High Court… Read More »

Section 118 of Tamil Nadu GST Act 2017 : Appeal to Supreme Court

By | March 5, 2018

Section 118 of Tamil Nadu GST Act 2017 ( Section 118 of Tamil Nadu GST Act 2017 explains Appeal to Supreme Court and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Appeal to Supreme Court 118. (1)An appeal shall lie to the Supreme Court— (a) from any order passed by the National Bench or Regional… Read More »

Section 114 of Tamil Nadu GST Act 2017 : Financial and administrative powers of State President

By | March 5, 2018

Section 114 of Tamil Nadu GST Act 2017 ( Section 114 of Tamil Nadu GST Act 2017 explains Financial and administrative powers of State President and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Financial and administrative powers of State President 114. The State President shall exercise such financial and administrative powers over the State… Read More »

Section 117 of Tamil Nadu GST Act 2017 : Appeal to High Court

By | March 5, 2018

Section 117 of Tamil Nadu GST Act 2017 ( Section 117 of Tamil Nadu GST Act 2017 explains Appeal to High Court and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Appeal to High Court 117. (1)Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may… Read More »

Section 116 of Tamil Nadu GST Act 2017 : Appearance by authorised representative

By | March 5, 2018

Section 116 of Tamil Nadu GST Act 2017 ( Section 116 of Tamil Nadu GST Act 2017 explains Appearance by authorised representative and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Appearance by authorised representative 116.(1) Any person who is entitled or required to appear before an officer appointed under this Act, or the… Read More »

Section 115 of Tamil Nadu GST Act 2017 : Interest on refund of amount paid for admission of appeal

By | March 5, 2018

Section 115 of Tamil Nadu GST Act 2017 ( Section 115 of Tamil Nadu GST Act 2017 explains Interest on refund of amount paid for admission of appeal and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Interest on refund of amount paid for admission of appeal 115. Where an amount paid by the appellant… Read More »

Section 113 of Tamil Nadu GST Act 2017 : Orders of Appellate Tribunal

By | March 5, 2018

Section 113 of Tamil Nadu GST Act 2017 ( Section 113 of Tamil Nadu GST Act 2017 explains Orders of Appellate Tribunal and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Orders of Appellate Tribunal 113. (1)The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders… Read More »

Section 112 of Tamil Nadu GST Act 2017 : Appeals to Appellate Tribunal

By | March 5, 2018

Section 112 of Tamil Nadu GST Act 2017 ( Section 112 of Tamil Nadu GST Act 2017 explains Appeals to Appellate Tribunal and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Appeals to Appellate Tribunal 112.(1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act… Read More »

Section 111 of Tamil Nadu GST Act 2017 : Procedure before Appellate Tribunal

By | March 5, 2018

Section 111 of Tamil Nadu GST Act 2017 ( Section 111 of Tamil Nadu GST Act 2017 explains Procedure before Appellate Tribunal and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Procedure before Appellate Tribunal 111. (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be… Read More »