Daily Archives: April 20, 2017

Section 145 CGST Act 2017 [ Section 145 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 145 CGST 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 [Note :… Read More »

Section 144 CGST Act 2017 [ Section 144 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 144 CGST Act 2017 explains Presumption as to documents in certain cases and is covered in Chapter XXI –  Miscellaneous [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »

Section 143 CGST Act 2017 [ Section 143 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 143 CGST Act 2017 explains Job work procedure and is covered in Chapter XX I- Miscellaneous [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the… Read More »

Section 142 CGST Act 2017 [ Section 142 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 142 CGST Act 2017 explains Miscellaneous transitional provisions and is covered in Chapter XX – Transitional Provisions [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented… Read More »

Section 141 CGST Act 2017 [ Section 141 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 141 CGST Act 2017 explains Transitional provisions relating to job work and is covered in Chapter XX – Transitional Provisions [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »

Section 140 CGST Act 2017 [ Section 140 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 140 CGST Act 2017 explains Transitional arrangements for input tax credit and is covered in Chapter XX – Transitional Provisions [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »

Section 139 CGST Act 2017 [ Section 139 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ] Section 139 CGST Act 2017 explains Migration of existing taxpayers and is covered in Chapter XX – Transitional Provisions [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by… Read More »

Section 138 CGST Act 2017 [ Section 138 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 138 CGST Act 2017 explains Compounding of offences and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »

Section 137 CGST Act 2017 [ Section 137 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 137 CGST Act 2017 explains Offences by companies and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »

Section 136 CGST Act 2017 [ Section 136 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 136 CGST Act 2017 explains Relevancy of statements under certain circumstances and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL GOODS AND… Read More »