Daily Archives: March 17, 2018

Section 11 of Uttarakhand GST Act 2017 : Power to grant exemption from tax

By | March 17, 2018

Section 11 of Uttarakhand GST Act 2017 ( Section 11 of Uttarakhand GST Act 2017 explains Power to grant exemption from tax and is covered in  CHAPTER III LEVY AND COLLECTION OF TAX)  Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it… Read More »

Section 10 of Uttarakhand GST Act 2017 : Composition levy

By | March 17, 2018

Section 10 of Uttarakhand GST Act 2017 ( Section 10 of Uttarakhand GST Act 2017 explains Composition levy and is covered in  CHAPTER III LEVY AND COLLECTION OF TAX)  Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person,… Read More »

Section 9 of Uttarakhand GST Act 2017 : Levy and collection

By | March 17, 2018

Section 9 of Uttarakhand GST Act 2017 ( Section 9 of Uttarakhand GST Act 2017 explains Levy and collection and is covered in  CHAPTER III LEVY AND COLLECTION OF TAX)  Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttarakhand GoodsAnd Services Tax on all intra-State supplies of goods… Read More »

Section 8 of Uttarakhand GST Act 2017 : Tax liability on composite and mixed supplies

By | March 17, 2018

Section 8 of Uttarakhand GST Act 2017 ( Section 8 of Uttarakhand GST Act 2017 explains Tax liability on composite and mixed supplies and is covered in  CHAPTER III LEVY AND COLLECTION OF TAX)  Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following… Read More »

Section 6 of Uttarakhand GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | March 17, 2018

Section 6 of Uttarakhand GST Act 2017 ( Section 6 of Uttarakhand GST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in  CHAPTER II ADMINISTRATION)  Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Act, the… Read More »

Section 5 of Uttarakhand GST Act 2017 : Powers of officers

By | March 17, 2018

Section 5 of Uttarakhand GST Act 2017 ( Section 5 of Uttarakhand GST Act 2017 explains Powers of officers and is covered in  CHAPTER II ADMINISTRATION)  Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this… Read More »

Section 4 of Uttarakhand GST Act 2017 : Appointment of officers

By | March 17, 2018

Section 4 of Uttarakhand GST Act 2017 ( Section 4 of Uttarakhand GST Act 2017 explains Appointment of officers and is covered in  CHAPTER II ADMINISTRATION)  Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3,appoint such persons as it may think fit to be the officers under… Read More »

Section 3 of Uttarakhand GST Act 2017 : Officers under this Act

By | March 17, 2018

Section 3 of Uttarakhand GST Act 2017 ( Section 3 of Uttarakhand GST Act 2017 explains Officers under this Act and is covered in  CHAPTER II ADMINISTRATION)  Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely: — List is indicative (a) Principal Commissioner or… Read More »

Section 2 of Uttarakhand GST Act 2017 : Definitions

By | March 17, 2018

Section 2 of Uttarakhand GST Act 2017 ( Section 2 of Uttarakhand GST Act 2017 explains Definitions and is covered in  CHAPTER I PRELIMINARY)  Definitions 2. In this Act, unless the context otherwise requires,— (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of… Read More »

Section 1 of Uttarakhand GST Act 2017 : Short title, extent and commencement

By | March 17, 2018

Section 1 of Uttarakhand GST Act 2017 ( Section 1 of Uttarakhand GST Act 2017 explains Short title, extent and commencement and is covered in  CHAPTER I PRELIMINARY)  Short title, extent and commencement 1. (1) This Act be wiled the Uttarakhand Goods and Services Tax Act, 2017. (2) It extends to the whole of the Uttarakhand (3) It… Read More »

More than Rs 10000 crore GST Export Refunds issued

By | March 17, 2018

Ministry of Finance GST Export Refunds Posted On: 16 MAR 2018 2:59PM by PIB Delhi It has been noticed that at regular intervals, unverified estimates of pending GST refunds on account of exports are published in the print media or put forward by various trade bodies. These figures are highly speculative and mostly inaccurate. It… Read More »

Category: GST

You may be required to generate invoices on the GST portal

By | March 17, 2018

Ministry of Finance Taxes collected by Service Providers Posted On: 16 MAR 2018 6:01PM by PIB Delhi The Government is aware of instances where taxes are collected by many service providers, hoteliers, traders etc. from the customers but are not deposited in the Government’s account. Based on specific intelligence collected, detailed investigations are carried out… Read More »

GST Rate and Policy

By | March 17, 2018

Ministry of Finance Goods and Services Tax Rate and Policy Posted On: 16 MAR 2018 6:02PM by PIB Delhi Based on the various representations received from the trade and industry, the GST Council has recommended a number of measures pertaining to change in Goods and Services tax rate and policy including the GST rates on eateries… Read More »