Daily Archives: April 3, 2018

Circular No 39/13/2018 GST : IT Grievance Redressal Mechanism to resolve technical glitches on GST Portal

By | April 3, 2018

Circular No 39/13/2018 GST Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal vide Circular No 39/13/2018 GST dated the 3 rd April, 2018 F. No. 267/7/2018-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi,… Read More »

Commission paid to NR for services rendered outside India not liable to tax even after withdrawal of Circular No. 23

By | April 3, 2018

IN THE ITAT AGRA BENCH Assistant Commissioner of Income-tax, Circle-1, Agra v. Nuova Shoes A.D. JAIN, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER IT APPEAL NO. 435 (AGRA) OF 2015 [ASSESSMENT YEAR 2010-11] SEPTEMBER  28, 2017 Waseem Arshad, Sr. Dr. for the Appellant. Saheb P. Satsangee, C.A. for the Respondent. ORDER   A.D. Jain, Judicial Member – This… Read More »

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

By | April 3, 2018

Section 123 of Goa GST Act 2017 [ Section 123 of Goa GST Act 2017 explains Penalty for failure to furnish information return and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ] Penalty for failure to furnish information return . 123. If a person who is required to furnish an information return under section 150 fails to do so within the… Read More »

Section 122 of Goa GST Act 2017 : Penalty for certain offences

By | April 3, 2018

Section 122 of Goa GST Act 2017 [ Section 122 of Goa GST Act 2017 explains Penalty for certain offences and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ] Penalty for certain offences . 122. (1) Where a taxable person who— (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice… Read More »

Section 121 of Goa GST Act 2017 : Non-appealable decisions and orders

By | April 3, 2018

Section 121 of Goa GST Act 2017 [ Section 121 of Goa GST Act 2017 explains Non-appealable decisions and orders and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Non-appealable decisions and orders . 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of… Read More »

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

By | April 3, 2018

Section 120 of Goa GST Act 2017 [ Section 120 of Goa GST Act 2017 explains Appeal not to be filed in certain cases and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Appeal not to be filed in certain cases. 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions… Read More »

Section 119 of Goa GST Act 2017 : Sums due to be paid notwithstanding appeal etc

By | April 3, 2018

Section 119 of Goa GST Act 2017 [ Section 119 of Goa GST Act 2017 explains Sums due to be paid notwithstanding appeal etc and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Sums due to be paid notwithstanding appeal etc. 119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to… Read More »

Section 116 of Goa GST Act 2017 : Appearance by authorised representative

By | April 3, 2018

Section 116 of Goa GST Act 2017 [ Section 116 of Goa GST Act 2017 explains Appearance by authorised representative and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Appearance by authorised representative . 116. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in… Read More »

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

By | April 3, 2018

Section 114 of Goa GST Act 2017 [ Section 114 of Goa GST Act 2017 explains Financial and administrative powers of State President and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Financial and administrative powers of State President . 114. The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of the Appellate… Read More »

Section 113 of Goa GST Act 2017 : Orders of Appellate Tribunal

By | April 3, 2018

Section 113 of Goa GST Act 2017 [ Section 113 of Goa GST Act 2017 explains Orders of Appellate Tribunal and is covered in CHAPTER XVIII : APPEALS AND REVISION ] 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 thereon as it thinks fit, confirming,… Read More »

Section 112 of Goa GST Act 2017 : Appeals to Appellate Tribunal

By | April 3, 2018

Section 112 of Goa GST Act 2017 [ Section 112 of Goa GST Act 2017 explains Appeals to Appellate Tribunal and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Appeals to Appellate Tribunal . 112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the Central Goods and Services Tax… Read More »

Section 111 of Goa GST Act 2017 : Procedure before Appellate Tribunal

By | April 3, 2018

Section 111 of Goa GST Act 2017 [ Section 111 of Goa GST Act 2017 explains Procedure before Appellate Tribunal and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Procedure before Appellate Tribunal . 111. (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in… Read More »

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

By | April 3, 2018

Section 109 of Goa GST Act 2017 [ Section 109 of Goa 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 Appellate Tribunal constituted under the Central Goods and Services Tax Act… Read More »

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

By | April 3, 2018

Section 110 of Goa GST Act 2017 [ Section 110 of Goa 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, terms of… Read More »

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

By | April 3, 2018

Section 108 of Goa GST Act 2017 [ Section 108 of Goa 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 received by… Read More »

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

By | April 3, 2018

Section 107 of Goa GST Act 2017 [ Section 107 of Goa 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 Goa GST Act 2017 : Procedure of Authority and Appellate Authority

By | April 3, 2018

Section 106 of Goa GST Act 2017 [ Section 106 of Goa 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. Goa GST… Read More »

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

By | April 3, 2018

Section 105 of Goa GST Act 2017 [ Section 105 of Goa 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; (b) enforcing the… Read More »

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

By | April 3, 2018

Section 103 of Goa GST Act 2017 [ Section 103 of Goa 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 had sought it… Read More »

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

By | April 3, 2018

Section 102 of Goa GST Act 2017 [ Section 102 of Goa 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 apparent on… Read More »

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

By | April 3, 2018

Section 101 of Goa GST Act 2017 [ Section 101 of Goa 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 fit, confirming… Read More »

Section 97 of Goa GST Act 2017 : Application for advance ruling

By | April 3, 2018

Section 97 of Goa GST Act 2017 [ Section 97 of Goa GST Act 2017 explains Application for advance ruling and is covered in CHAPTER XVII : ADVANCE RULING ] 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 manner and accompanied by such fee as… Read More »

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

By | April 3, 2018

Section 96 of Goa GST Act 2017 [ Section 96 of Goa 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 Goa Authority for Advance Ruling: Provided that the Government may,… Read More »

Section 95 of Goa GST Act 2017 : Definitions

By | April 3, 2018

Section 95 of Goa GST Act 2017 [ Section 95 of Goa 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 specified in sub-section… Read More »

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

By | April 3, 2018

Section 94 of Goa GST Act 2017 [ Section 94 of Goa 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, association or… Read More »

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

By | April 3, 2018

Section 93 of Goa GST Act 2017 [ Section 93 of Goa 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 otherwise provided… Read More »

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

By | April 3, 2018

Section 91 of Goa GST Act 2017 [ Section 91 of Goa 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 on by… Read More »

Section 90 of Goa GST Act 2017 : Liability of patners of firm to pay tax

By | April 3, 2018

Section 90 of Goa GST Act 2017 [ Section 90 of Goa GST Act 2017 explains Liability of patners of firm to pay tax and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Liability of patners of firm to pay tax . 90. Notwithstanding any contract to the contrary and any other law for the time being in… Read More »

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

By | April 3, 2018

Section 86 of Goa GST Act 2017 [ Section 86 of Goa 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 shall, jointly… Read More »

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

By | April 3, 2018

Section 87 of Goa GST Act 2017 [ Section 87 of Goa 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 pursuance of… Read More »

Section 89 of Goa GST Act 2017 : Liability of directors of private company

By | April 3, 2018

Section 89 of Goa GST Act 2017 [ Section 89 of Goa GST Act 2017 explains Liability of directors of private company and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Liability of directors of private company . 89. (1) Notwithstanding anything contained in the Companies Act, 2013, (Central Act 18 of 2013).where any tax, interest or penalty… Read More »

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

By | April 3, 2018

Section 88 of Goa GST Act 2017 [ Section 88 of Goa 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 or Tribunal… Read More »

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

By | April 3, 2018

Section 85 of Goa GST Act 2017 [ Section 85 of Goa 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 in whole… Read More »

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

By | April 3, 2018

Section 83 of Goa GST Act 2017 [ Section 83 of Goa 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 64 or… Read More »

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

By | April 3, 2018

Section 84 of Goa GST Act 2017 [ Section 84 of Goa 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 this Act,… Read More »

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

By | April 3, 2018

Section 82 of Goa GST Act 2017 [ Section 82 of Goa 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 any thing to the contrary contained in any law for the time being in force, save as otherwise provided… Read More »

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

By | April 3, 2018

Section 76 of Goa GST Act 2017 [ Section 76 of Goa 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 Tribunal or… Read More »

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

By | April 3, 2018

Section 81 of Goa GST Act 2017 [ Section 81 of Goa 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 on or… Read More »

Section 80 of Goa GST Act 2017 : Payment of tax and other amount in instalment

By | April 3, 2018

Section 80 of Goa GST Act 2017 [ Section 80 of Goa GST Act 2017 explains Payment of tax and other amount in instalment and is covered in CHAPTER XV : DEMANDS AND RECOVERY ] Payment of tax and other amount in instalment. 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing,… Read More »

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

By | April 3, 2018

Section 78 of Goa GST Act 2017 [ Section 78 of Goa 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 period of… Read More »

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

By | April 3, 2018

Section 72 of Goa GST Act 2017 [ Section 72 of Goa 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, officers of… Read More »

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

By | April 3, 2018

Section 75 of Goa GST Act 2017 [ Section 75 of Goa 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 or Appellate… Read More »

Section 73 of Goa 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 superession of facts

By | April 3, 2018

Section 73 of Goa GST Act 2017 [ Section 73 of Goa 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 superession of facts and is covered in CHAPTER XV : DEMANDS AND RECOVERY ] Determination… Read More »

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

By | April 3, 2018

Section 71 of Goa GST Act 2017 [ Section 71 of Goa 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 Deputy Commissioner, shall have access to any place… Read More »

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

By | April 3, 2018

Section 70 of Goa GST Act 2017 [ Section 70 of Goa 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 to summon… Read More »

No TDS on reimbursement of expenses if it had no income element: HC

By | April 3, 2018

No TDS on reimbursement of expenses if it had no income element: HC if no income is attributable to the payee, there is no liability to deduct tax at source in the hands of the tax deductor. HIGH COURT OF KARNATAKA Commissioner of Income Tax v. Kalyani Steels Ltd. MRS. S. SUJATHA AND JOHN MICHAEL CUNHA, JJ.… Read More »