Monthly Archives: July 2017

Bond / LUT by Exporter under West Bengal GST : Clarification : TRADE CIRCULAR NO 7/2017 DATED 19th July 2017

By | July 31, 2017

STATE GST – WEST BENGAL – CLARIFICATION/GUIDELINES ON SUBMISSION OF BOND/LETTER OF UNDERTAKING (LUT) BY EXPORTERS IN RESPECT OF EXPORTS WITHOUT PAYMENT OF INTEGRATED TAX UNDER WBGST/RULE 96A OF THE CGST RULE TRADE CIRCULAR NO.7/2017, DATED 19-7-2017 Relevant Ordinance/Act/Notification/Circular in this regard— (a) West Bengal Goods and Services Tax Ordinance, 2017; (b) The Integrated Goods and… Read More »

GST FAQ E Commerce released by CBEC

By | July 31, 2017

GST FAQ E Commerce Question 1: What is Electronic Commerce ? Answer: Electronic Commerce has been defined in Section 2(44) of the CGST Act, 2017 to mean the supply of goods or services or both, including digital products over digital or electronic network. Question 2: Who is an e-commerce operator? Answer: Electronic Commerce Operator has… Read More »

Section 100 Chhattishgarh GST Act 2017 : Appeal to the Appellate Authority.

By | July 31, 2017

 Section 100 Chhattishgarh GST Act 2017 ( Section 100 Chhattishgarh GST Act 2017 explains Appeal to the Appellate Authority. and is Covered in CHAPTER XVII : ADVANCE RULING  ) Appeal to the Appellate Authority. 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub section (4) of Section 98, may appeal to the… Read More »

Section 99 Chhattishgarh GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | July 31, 2017

 Section 99 Chhattishgarh GST Act 2017 ( Section 99 Chhattishgarh GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is Covered in CHAPTER XVII : ADVANCE RULING  ) Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notific constitute an Authority to be know Chhattisgarh Appellate Authority for Advance Ruling for Goods and Services Tax for… Read More »

Section 98 Chhattishgarh GST Act 2017 : Procedure on receipt of application

By | July 31, 2017

 Section 98 Chhattishgarh GST Act 2017 ( Section 98 Chhattishgarh GST Act 2017 explains Procedure on receipt of application and is Covered in CHAPTER XVII : ADVANCE RULING  ) Procedure on receipt of application. 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to… Read More »