Revised Model GST Law ( Nov 2016) Powers of officers under the State Goods and Services Tax Act (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the State Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.… Read More »
Revised Model GST Law ( Nov 2016) Powers of officers under the Central Goods and Services Tax Act (1) Subject to such conditions and limitations as the Board may impose, an officer of the Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.… Read More »
Revised Model GST Law ( Nov 2016) 5 Appointment of officers under the State Goods and Services Tax Act (1) The Government may appoint such persons as it may think fit to be officers under the State Goods and Services Tax Act: PROVIDED that the persons appointed as officers under the Central Goods and Services… Read More »
Revised Model GST Law ( Nov 2016) Appointment of officers under the Central Goods and Services Tax Act (1) The Board may appoint such persons as it may think fit to be officers under the Central Goods and Services Tax Act. PROVIDED that the persons appointed as officers under the State Goods and Services Tax… Read More »
Revised Model GST Law ( Nov 2016) CHAPTER II Classes of officers under the State Goods and Services Tax Act (1) There shall be the following classes of officers and persons under the State Goods and Services Tax Act namely. (a) [Principal/Chief] Commissioner of SGST, (b) Special Commissioners of SGST, (c) Additional Commissioners of SGST,… Read More »
Revised Model GST Law ( Nov 2016) CHAPTER II ADMINISTRATION Classes of officers under the Central Goods and Services Tax Act (1) There shall be the following classes of officers under the Central Goods and Services Tax Act, namely; (a) Principal Chief Commissioners of CGST or Principal Directors General of CGST, (b) Chief Commissioners of… Read More »
Revised Model GST Law ( Nov 2016) Meaning and scope of supply (1) Supply includes— (a) all forms of supply of goods and/or services such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business, (b)… Read More »
Summary Every contractor shall upload a Unified Annual Return, in the Form XXIII specified in these rules, on the web portal on the Ministry of Labour and Employment on or before the 1st day of February following the close of the year to which it relates. Every principal employer shall also file a Unified Annual… Read More »
Revised Model GST Law ( Nov 2016) Definitions In this Act, unless the context otherwise requires,- (1) “actionable claim” shall have the meaning assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of 1882); (2) “address of delivery” means the address of the recipient of goods and/or services indicated… Read More »
Revised Model GST Law ( Nov 2016) of India CHAPTER I PRELIMINARY Short title, extent and commencement Definitions Meaning and scope of supply CHAPTER II ADMINISTRATION Classes of officers under the Central Goods and Services Tax Act Classes of officers under the State Goods and Services Tax Appointment of officers under the Central Goods and… Read More »