Daily Archives: July 3, 2017

GST Compensation Cess Rules 2017 Notification No. 2/2017–Compensation Cess Dated 1st July, 2017

By | July 3, 2017

GST Compensation Cess Rules 2017 GST Compensation Cess Rules 2017 Notified via Notification No. 2/2017–Compensation Cess Dated 1st July, 2017 given below MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st July, 2017 No. 2/2017–Compensation Cess G.S.R. 820(E).—In exercise of the powers conferred by sub-section (2) of section 12, read with section 11 of… Read More »

CGST Rules Third Amendment 2017 : Notification No 15/2017 Central Tax  Dated 1st July, 2017

By | July 3, 2017

Notification No 15/2017 Central Tax Dated 1st July, 2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017 vide Notification No 15/2017 Central Tax Dated 1st July, 2017 Following Chapters has been addded via Amended Rules :- “Chapter – XVII – Inspection, Search and Seizure ( Rule 139 to 141 ) CHAPTER – XVIII – DEMANDS AND RECOVERY… Read More »

Section 95 Puducherry GST Act 2017 : Definitions of Advance Ruling

By | July 3, 2017

Section 95 Puducherry GST Act 2017 [ Section 95 of Puducherry GST Act 2017 explains Definitions of Advance Ruling ] CHAPTER XVII ADVANCE RULING Definitions 95 . In this Chapter, unless the context otherwise requires,— (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified… Read More »

Section 94 Puducherry GST Act 2017 : Liability in other cases

By | July 3, 2017

Section 94 Puducherry GST Act 2017 [ Section 94 of Puducherry GST Act 2017 explains Liability in other cases ] Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business- (a) the tax, interest or penalty… Read More »

Section 93 Puducherry GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

By | July 3, 2017

Section 93 Puducherry GST Act 2017 [ Section 93 of Puducherry GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases ] Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (Central Act 31of… Read More »

Section 92 Puducherry GST Act 2017 : Liability of Court of Wards, etc.

By | July 3, 2017

Section 92 Puducherry GST Act 2017 [ Section 92 of Puducherry GST Act 2017 explains Liability of Court of Wards, etc.] Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this… Read More »

Section 91 Puducherry GST Act 2017 : Liability of guardians, trustees, etc.

By | July 3, 2017

Section 91 Puducherry GST Act 2017 [ Section 91 of Puducherry GST Act 2017 explains Liability of guardians, trustees, etc.] Liability of guardians, trustees, etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other… Read More »

Section 89 Puducherry GST Act 2017 : Liability of directors of private company

By | July 3, 2017

Section 89 Puducherry GST Act 2017 [ Section 89 of Puducherry GST Act 2017 explains Liability of directors of private company ] Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (Central Act 18 of 2013), where any tax, interest or penalty due from a private company in respect of any… Read More »

Section 88 Puducherry GST Act 2017 : Liability in case of company in liquidation

By | July 3, 2017

Section 88 Puducherry GST Act 2017 [ Section 88 of Puducherry GST Act 2017 explains Liability in case of company in liquidation ] Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets… Read More »

Section 87 Puducherry GST Act 2017  : Liability in case of amalgamation or merger of companies

By | July 3, 2017

Section 87 Puducherry GST Act 2017 [ Section 87 of Puducherry GST Act 2017 explains Liability in case of amalgamation or merger of companies ] Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and… Read More »

Section 86 Puducherry GST Act 2017 : Liability of agent and principal

By | July 3, 2017

Section 86 Puducherry GST Act 2017 [ Section 86 of Puducherry GST Act 2017 explains Liability of agent and principal ] Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable to pay the tax payable on… Read More »

Section 85 Puducherry GST Act 2017 : Liability in case of transfer of business

By | July 3, 2017

Section 85 Puducherry GST Act 2017 [ Section 85 of Puducherry GST Act 2017 explains Liability in case of transfer of business ] CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in… Read More »

Section 84 Puducherry GST Act 2017 : Continuation and validation of certain recovery proceedings

By | July 3, 2017

Section 84 Puducherry GST Act 2017 [ Section 84 of Puducherry GST Act 2017 explains Continuation and validation of certain recovery proceedings ] Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as… Read More »

Section 83 Puducherry GST Act 2017 : Provisional attachment to protect revenue in certain cases.

By | July 3, 2017

Section 83 Puducherry GST Act 2017 [ Section 83 of Puducherry GST Act 2017 explains Provisional attachment to protect revenue in certain cases. ] Provisional attachment to protect revenue in certain cases. 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section… Read More »

Section 82 Puducherry GST Act 2017 : Tax to be first charge on property

By | July 3, 2017

Section 82 Puducherry GST Act 2017 [ Section 82 of Puducherry GST Act 2017 explains Tax to be first charge on property ] Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (Central… Read More »

Section 81 Puducherry GST Act 2017 : Transfer of property to be void in certain cases

By | July 3, 2017

Section 81 Puducherry GST Act 2017 [ Section 81 of Puducherry GST Act 2017 explains Transfer of property to be void in certain cases ] Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or… Read More »

Section 80 Puducherry GST Act 2017 : Payment of tax and other amount in instalments.

By | July 3, 2017

Section 80 Puducherry GST Act 2017 [ Section 80 of Puducherry GST Act 2017 explains Payment of tax and other amount in instalments. ] Payment of tax and other amount in instalments. 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow… Read More »

Section 78 Puducherry GST Act 2017 : Initiation of recovery proceelings

By | July 3, 2017

Section 78 Puducherry GST Act 2017 [ Section 78 of Puducherry GST Act 2017 explains Initiation of recovery proceelings ] Initiation of recovery proceelings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service… Read More »

Section 77 Puducherry GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

By | July 3, 2017

Section 77 Puducherry GST Act 2017 [ Section 77 of Puducherry GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government ] Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax and State tax on a transaction considered by him… Read More »

Section 76 Puducherry GST Act 2017 : Tax collected but not paid to Government

By | July 3, 2017

Section 76 Puducherry GST Act 2017 [ Section 76 of Puducherry GST Act 2017 explains Tax collected but not paid to Government ] Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or in any other provisions of… Read More »

Section 75 Puducherry GST Act 2017 : General provisions relating to determination of tax

By | July 3, 2017

Section 75 Puducherry GST Act 2017 [ Section 75 of Puducherry GST Act 2017 explains General provisions relating to determination of tax ] General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall… Read More »

Section 74 Puducherry GST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts.

By | July 3, 2017

Section 74 Puducherry GST Act 2017 [ Section 74 of Puducherry GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts. ] Determination of tax not paid or short paid or erroneously refunded… Read More »

Section 73 Puducherry GST Act 2017 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts

By | July 3, 2017

Section 73 Puducherry GST Act 2017 [ Section 73 of Puducherry GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts ] CHAPTER XV DEMANDS AND RECOVERY Determination of tax not… Read More »

Section 72 Puducherry GST Act 2017 : Officers to assist proper officers

By | July 3, 2017

Section 72 Puducherry GST Act 2017 [ Section 72 of Puducherry GST Act 2017 explains Officers to assist proper officers  ] Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central tax and officers of the Union territory tax… Read More »

Section 71 Puducherry GST Act 2017 : Access to business premises

By | July 3, 2017

Section 71 Puducherry GST Act 2017 [ Section 71 of Puducherry GST Act 2017 explains Access to business premises  ] Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered person to inspect books… Read More »

Section 70 Puducherry GST Act 2017 : Power to summon persons to give evidence and produce documents

By | July 3, 2017

Section 70 Puducherry GST Act 2017 [ Section 70 of Puducherry GST Act 2017 explains Power to summon persons to give evidence and produce documents ] Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to… Read More »

Section 68 Puducherry GST Act 2017 : Inspection of goods in movement

By | July 3, 2017

Section 68 Puducherry GST Act 2017 [ Section 68 of Puducherry GST Act 2017 explains Inspection of goods in movement  ] Inspection of goods in movement 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such… Read More »