Section 156 Puducherry GST Act 2017 [ Section 156 of Puducherry GST Act 2017 explains Persons deemed to be public servants ] Persons deemed to be public servants 156 . All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act 45… Read More »
Section 155 Puducherry GST Act 2017 [ Section 155 of Puducherry GST Act 2017 explains Burden of proof ] Burden of proof 155 . Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. Read Complete Puducherry GST Act 2017… Read More »
Section 154 Puducherry GST Act 2017 [ Section 154 of Puducherry GST Act 2017 explains Power to take samples. ] Power to take samples 154 . The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples… Read More »
Section 153 Puducherry GST Act 2017 [ Section 153 of Puducherry GST Act 2017 explains Taking assistance from an expert. ] Taking assistance from an expert. 153 . Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert… Read More »
Section 152 Puducherry GST Act 2017 [ Section 152 of Puducherry GST Act 2017 explains Bar on disclosure of information ] Bar on disclosure of information 152 . (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent… Read More »
Section 151 Puducherry GST Act 2017 [ Section 151 of Puducherry GST Act 2017 explains Power to collect statistics ] Power to collect statistics 151 . (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection… Read More »
With The Roll-Out of GST, Check Posts Get Abolished Across 22 States in India The Goods and Services Tax (GST) was rolled out on 1st of July 2017. With the roll-out of the GST, 22 States in India have abolished their check posts. The details are as under – Andhra Pradesh Arunachal Pradesh Bihar Gujarat Karnataka… Read More »
Appeal to people not to start circulating wrong messages on social media as no distinction is made in the GST Law on any provision based on religion. There are some messages going around in the social media stating that the temple trusts have to pay the GST while the churches and mosques are exempt. This… Read More »
Section 150 Puducherry GST Act 2017 [ Section 150 of Puducherry GST Act 2017 explains Obligation to furnish information return ] Obligation to furnish information return 150 . (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the… Read More »
Section 149 Puducherry GST Act 2017 [ Section 149 of Puducherry GST Act 2017 explains Goods and services tax compliance rating ] Goods and services tax compliance rating 149 . (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of… Read More »