Daily Archives: April 20, 2017

Draft GST Appeals and Revision Rules – Released by CBEC April 2017

By | April 20, 2017

GST Appeals and Revision Rules – Released by CBEC in April 2017 Chapter – Appeals and Revision 1. Appeal to the Appellate Authority (1) An appeal to the Appellate Authorityundersub-section (1) of section 107 of the Act shall be filed in FORMGSTAPL-01,[either] electronically [or otherwise] as may be notified by the Commissioner, and a provisional… Read More »

Draft GST Advance Ruling – Rules Released by CBEC -April 2017

By | April 20, 2017

Draft GST Advance Ruling – Rules Released by CBEC  in April 2017 Chapter  Advance Ruling 1. Qualification and appointment of members of the Authority for Advance Ruling The Central Government and the State Government shall appoint an officer having the experience of not less than three years in the rank of Joint Commissioner as member… Read More »

Income Tax Books 2017 for Professionals – Topic Wise

By | April 20, 2017

Income tax Books 2017 for Professionals – Topic Wise Subjects Books     Direct Taxes Ready Reckoner Income Tax Mini Ready Reckoner AY 2017-18 & 2018-19 -Monica Singhania -Taxmann   Direct Taxes Ready Reckoner with Equity Share Quotations -40th Edition AY 2017-18, 2018-19 -Vinod K. Singhania     Income  Tax Amended by Finance Act 2017… Read More »

Section 152 CGST Act 2017 – Bar on disclosure of information

By | April 20, 2017

Section 152 CGST Act 2017 [ Section 152 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 152 CGST Act 2017 explains Bar on disclosure of information and is covered in Chapter XXI –  Miscellaneous [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »

Section 151 CGST Act 2017 – Power to collect statistics

By | April 20, 2017

Section 151 CGST Act 2017 [ Section 151 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 151 CGST Act 2017 explains Power to collect statistics and is covered in Chapter XXI –  Miscellaneous [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented… Read More »

Section 150 CGST Act 2017 – Obligation to furnish information return.

By | April 20, 2017

Section 150 CGST Act 2017 [ Section 150 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 150 CGST Act 2017 explains Obligation to furnish information return and is covered in Chapter XXI –  Miscellaneous [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »

Section 149 CGST Act 2017- Goods and services tax compliance rating

By | April 20, 2017

Section 149 CGST Act 2017 [ Section 149 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 149 CGST Act 2017 explains Goods and services tax compliance rating and is covered in Chapter XXI –  Miscellaneous [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX… Read More »

Section 148 CGST Act 2017 – Special procedure for certain processes

By | April 20, 2017

Section 148 CGST Act 2017 [ Section 148 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 148 CGST Act 2017 explains Special procedure for certain processes  and is covered in Chapter XXI –  Miscellaneous [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »

Section 147 CGST Act 2017 – Deemed Exports

By | April 20, 2017

Section 147 CGST Act 2017 [ Section 147 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 147 CGST Act 2017 explains Deemed Exports and is covered in Chapter XXI –  Miscellaneous [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the… Read More »

Section 146 CGST Act 2017 – Common Portal

By | April 20, 2017

Section 146 CGST Act 2017 [ Section 146 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ] Section 146 CGST Act 2017 explains Common Portal and is covered in Chapter XXI –  Miscellaneous [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of… Read More »