SECTION 23, READ WITH SECTION 9, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – REGISTRATION – PERSONS NOT LIABLE FOR – NOTIFIED PERSONS NOTIFICATION G.O.MS.NO. 226, DATED 22-6-2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of… Read More »
SECTION 146 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH SECTION 20 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – COMMON PORTAL – NOTIFIED PORTAL NOTIFICATION G.O.MS.No. 225, DATED 22-6-2017 SUPERSEDED BY NOTIFICATION G.O.Ms.NO.87, DATED 16-2-2018 In exercise of the powers conferred by section 146 of the Andhra Pradesh Goods… Read More »
GST Practitioner Who is a GST Practitioner? GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. However, the legal responsibility of such filings remains with the Taxpayer. For this purpose, GST Practitioners (GSTP) are required to be… Read More »
SECTION 146 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – NOTIFIED COMMON PORTAL NOTIFICATION NO.FTX.90/2016/65, DATED 22-6-2017 In exercise of the powers conferred by section 146 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam is hereby pleased to notify www.gst.gov.in as the Common… Read More »
Section 10 of Sikkim GST Act 2017 [ Section 10 of Sikkim GST Act 2017 explains Composition levy and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ] [ Enforced with effect from 22-6-2017. ] Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of… Read More »
Section 5 of Sikkim GST Act 2017 [ Section 5 of Sikkim GST Act 2017 explains Powers of officers and is covered in CHAPTER II ADMINISTRATION ] [ Enforced with effect from 22-6-2017. ] Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed… Read More »
Section 4 of Sikkim GST Act 2017 [ Section 4 of Sikkim GST Act 2017 explains Appointment of officers and is covered in CHAPTER II ADMINISTRATION ] [ Enforced with effect from 22-6-2017. ] Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit… Read More »
Section 3 of Sikkim GST Act 2017 [ Section 3 of Sikkim GST Act 2017 explains Officers under this Act and is covered in CHAPTER II ADMINISTRATION ] [ Enforced with effect from 22-6-2017. ] Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– List is indicative (a) [Principal/Chief]… Read More »
Register DSC for GST Here we have explained steps to register DSC for GST with Screenshots Register DSC for GST Access GST Portal through www.gst.gov.in. Correcting Issue of DSC – emsigner Correcting Issue of DSC –emsigner (trust key issue) To troubleshoot the DSC issue, you first need to check if the trust key tool version is… Read More »
SECTION 23 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – NOTIFIED PERSONS NOT LIABLE FOR REGISTRATION NOTIFICATION NO.FTX.90/2016/66, DATED 22-6-2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam is hereby pleased to… Read More »