Monthly Archives: April 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Special procedure for certain processes. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special… Read More »

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Deemed Exports. The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is received either… Read More »

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Common Portal.  The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and  ettlement of integrated… Read More »

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Admissibility of micro films,  facsimile copies of documents and computer printouts as documents and as evidence.  (1) Notwithstanding anything contained in any other law for the time being in force,— (a) a micro film… Read More »

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Presumption as to documents in certain cases.  Where any document–– (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been seized… Read More »

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 CHAPTER XXI MISCELLANEOUS Job work procedure.  (1) A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such conditions as may be prescribed, send any inputs… Read More »

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Miscellaneous transitional provisions. (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the… Read More »

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Transitional provisions relating to job work.  (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing,… Read More »

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Transitional arrangements for input tax credit.  (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of… Read More »