Section 148 Puducherry GST Act 2017 [ Section 148 of Puducherry GST Act 2017 explains Special procedure for certain processes ] Special procedure for certain processes 148 . 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 procedures… Read More »
Section 147 Puducherry GST Act 2017 [ Section 147 of Puducherry GST Act 2017 explains Deemed Exports ] Deemed Exports 147 . 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 in Indian rupees or… Read More »
Section 146 Puducherry GST Act 2017 [ Section 146 of Puducherry GST Act 2017 explains Common Portal ] Common Portal 146 . 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 settlement of integrated tax, electronic way bill… Read More »
Section 145 Puducherry GST Act 2017 [ Section 145 of Puducherry GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence ] Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 145 . (1) Notwithstanding anything contained in any other law… Read More »
Section 144 Puducherry GST Act 2017 [ Section 144 of Puducherry GST Act 2017 explains Presumption as to documents in certain cases ] Presumption as to documents in certain cases 144 . 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… Read More »
Section 143 Puducherry GST Act 2017 [ Section 143 of Puducherry GST Act 2017 explains Job work procedure ] CHAPTER XXI MISCELLANEOUS Job work procedure 143 . (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 or capital goods,… Read More »
Section 142 Puducherry GST Act 2017 [ Section 142 of Puducherry GST Act 2017 explains Miscellaneous transitional provisions ] Miscellaneous transitional provisions 142 . (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are… Read More »
Section 141 Puducherry GST Act 2017 [ Section 141 of Puducherry GST Act 2017 explains Transitional provisions relating to job work ] Transitional provisions relating to job work 141 . (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job-worker for further processing, testing,… Read More »
Section 140 Puducherry GST Act 2017 [ Section 140 of Puducherry GST Act 2017 explains Transitional arrangements for input tax credit ] Transitional arrangements for input tax credit 140 . (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, credit of the… Read More »
Section 139 Puducherry GST Act 2017 [ Section 139 of Puducherry GST Act 2017 explains Migration of existing taxpayers ] CHAPTER XX TRANSITIONAL PROVISIONS Migration of existing taxpayers 139 . (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate… Read More »