Daily Archives: July 5, 2017

Section 25 West Bengal GST Ordinance 2017 : Procedure for registration

By | July 5, 2017

Section 25 West Bengal GST Ordinance 2017 [ Section 25 West Bengal GST Ordinance 2017  explains Procedure for registration and is covered in Chapter VI : Registration  ] Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he… Read More »

Section 24 West Bengal GST Ordinance 2017 : Compulsory registration in certain cases

By | July 5, 2017

Section 24 West Bengal GST Ordinance 2017 [ Section 24 West Bengal GST Ordinance 2017  explains Compulsory registration in certain cases  and is covered in Chapter VI : Registration  ] Compulsory registration in certain cases 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Ordinance,— (i)… Read More »

Section 23 West Bengal GST Ordinance 2017 : Persons not liable for registration

By | July 5, 2017

Section 23 West Bengal GST Ordinance 2017 [ Section 23 West Bengal GST Ordinance 2017  explains Persons not liable for registration and is covered in Chapter VI : Registration  ] Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supplying goods or services… Read More »

Section 22 West Bengal GST Ordinance 2017 : Persons liable for registration

By | July 5, 2017

Section 22 West Bengal GST Ordinance 2017 [ Section 22 West Bengal GST Ordinance 2017  explains Persons liable for registration and is covered in Chapter VI : Registration  ] Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Ordinance if… Read More »

Section 21 West Bengal GST Ordinance 2017 : Manner of recovery of credit distributed in excess

By | July 5, 2017

Section 21 West Bengal GST Ordinance 2017 [ Section 21 West Bengal GST Ordinance 2017  explains Manner of recovery of credit distributed in excess and is covered in Chapter V : Input Tax Credit  ] Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in… Read More »

Section 20 West Bengal GST Ordinance 2017 : Manner of distribution of credit by Input Service Distributor

By | July 5, 2017

Section 20 West Bengal GST Ordinance 2017 [ Section 20 West Bengal GST Ordinance 2017  explains Manner of distribution of credit by Input Service Distributor and is covered in Chapter V : Input Tax Credit  ] Manner of distribution of credit by Input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit of State tax as… Read More »

Section 19 West Bengal GST Ordinance 2017 : Taking input tax credit in respect of inputs and capital goods sent for job work

By | July 5, 2017

Section 19 West Bengal GST Ordinance 2017 [ Section 19 West Bengal GST Ordinance 2017  explains Taking input tax credit in respect of inputs and capital goods sent for job work  and is covered in Chapter V : Input Tax Credit  ] Taking input tax credit in respect of inputs and capital goods sent for job work 19. (1)… Read More »

Section 18 West Bengal GST Ordinance 2017 : Availability of credit in special circumstances

By | July 5, 2017

Section 18 West Bengal GST Ordinance 2017 [ Section 18 West Bengal GST Ordinance 2017  explains Availability of credit in special circumstances and is covered in Chapter V : Input Tax Credit  ] Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration… Read More »

Section 17 West Bengal GST Ordinance 2017 : Apportionment of credit and blocked credits

By | July 5, 2017

Section 17 West Bengal GST Ordinance 2017 [ Section 17 West Bengal GST Ordinance 2017  explains Apportionment of credit and blocked credits  and is covered in Chapter V : Input Tax Credit  ] Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of… Read More »

Section 16 West Bengal GST Ordinance 2017 : Eligibility and conditions for taking input tax credit

By | July 5, 2017

Section 16 West Bengal GST Ordinance 2017 [ Section 16 West Bengal GST Ordinance 2017  explains Eligibility and conditions for taking input tax credit  and is covered in Chapter V : Input Tax Credit  ]   Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions as may be… Read More »

Section 15 West Bengal GST Ordinance 2017 : Value of taxable supply

By | July 5, 2017

Section 15 West Bengal GST Ordinance 2017 [ Section 15 West Bengal GST Ordinance 2017  explains Value of taxable supply  and is covered in Chapter IV : Time and Value of Supply ] Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid… Read More »

Section 14 West Bengal GST Ordinance 2017 : Change in rate of tax in respect of supply of goods or services .

By | July 5, 2017

Section 14 West Bengal GST Ordinance 2017 [ Section 14 West Bengal GST Ordinance 2017  explains Change in rate of tax in respect of supply of goods or services  and is covered in Chapter IV : Time and Value of Supply ] Change in rate of tax in respect of supply of goods or services . 14. Notwithstanding anything contained in… Read More »

Section 13 West Bengal GST Ordinance 2017 : Time of supply of services

By | July 5, 2017

Section 13 West Bengal GST Ordinance 2017 [ Section 13 West Bengal GST Ordinance 2017  explains Time of supply of services  and is covered in Chapter IV : Time and Value of Supply ] Time of supply of services 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with… Read More »

Section 12 West Bengal GST Ordinance 2017 : Time of supply of goods

By | July 5, 2017

Section 12 West Bengal GST Ordinance 2017 [ Section 12 West Bengal GST Ordinance 2017  explains Time of supply of goods and is covered in Chapter IV : Time and Value of Supply ]   Time of supply of goods 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance… Read More »

Section 11 West Bengal GST Ordinance 2017 : Power to grant exemption from tax

By | July 5, 2017

Section 11 West Bengal GST Ordinance 2017 [ Section 11 West Bengal GST Ordinance 2017  explains Power to grant exemption from tax and is covered in Chapter III : Levy and Collection of Tax  ] Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may,… Read More »

Section 10 West Bengal GST Ordinance 2017 : Composition levy

By | July 5, 2017

Section 10 West Bengal GST Ordinance 2017 [ Section 10 West Bengal GST Ordinance 2017  explains Composition levy and is covered in Chapter III : Levy and Collection of Tax  ] Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Ordinance but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person,… Read More »

Section 9 West Bengal GST Ordinance 2017 : Levy and collection

By | July 5, 2017

Section 9 West Bengal GST Ordinance 2017 [ Section 9 West Bengal GST Ordinance 2017  explains Levy and collection and is covered in Chapter III : Levy and Collection of Tax  ] Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the West Bengal goods and services tax on all… Read More »

Section 8 West Bengal GST Ordinance 2017 : Tax liability on composite and mixed supplies

By | July 5, 2017

Section 8 West Bengal GST Ordinance 2017 [ Section 8 West Bengal GST Ordinance 2017  explains Tax liability on composite and mixed supplies and is covered in Chapter III : Levy and Collection of Tax  ] Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following… Read More »

Section 7 West Bengal GST Ordinance 2017 : Scope of supply

By | July 5, 2017

Section 7 West Bengal GST Ordinance 2017 [ Section 7 West Bengal GST Ordinance 2017  explains Scope of supply  and is covered in Chapter III : Levy and Collection of Tax  ]   Scope of supply 7. (1) For the purposes of this Ordinance, the expression “supply” includes–– (a) all forms of supply of goods or services or both such… Read More »

Section 6 West Bengal GST Ordinance 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | July 5, 2017

Section 6 West Bengal GST Ordinance 2017 [ Section 6 West Bengal GST Ordinance 2017  explains Authorisation of officers of central tax as proper officer in certain circumstances  and is covered in Chapter II Administration ] Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Ordinance, the… Read More »

Section 5 West Bengal GST Ordinance 2017 : Powers of officers

By | July 5, 2017

Section 5 West Bengal GST Ordinance 2017 [ Section 5 West Bengal GST Ordinance 2017  explains Powers of officers and is covered in Chapter II Administration ] 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 West Bengal GST Ordinance 2017 : Appointment of officers

By | July 5, 2017

Section 4 West Bengal GST Ordinance 2017 [ Section 4 West Bengal GST Ordinance 2017  explains Appointment of officers and is covered in Chapter II Administration ] 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 to be the officers… Read More »

Section 3 West Bengal GST Ordinance 2017 : Officers under the Ordinance 

By | July 5, 2017

Section 3 West Bengal GST Ordinance 2017 [ Section 3 West Bengal GST Ordinance 2017  explains Officers under the Ordinance and is covered in Chapter II Administration ] Officers under the Ordinance 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Ordinance, namely:–– (a) Commissioner of State Tax, (b) Special Commissioners of… Read More »

Section 2 West Bengal GST Ordinance 2017 : Definitions

By | July 5, 2017

Section 2 West Bengal GST Ordinance 2017 [ Section 2 West Bengal GST Ordinance 2017  explains Definitions and is covered in Chapter 1 Preliminary ] Definitions 2. In this Ordinance, unless the context otherwise requires,–– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (4 of… Read More »

Section 1 West Bengal GST Ordinance 2017 : Short title extent and commencement

By | July 5, 2017

Section 1 West Bengal GST Ordinance 2017 [ Section 1 West Bengal GST Ordinance 2017  explains Short title extent and commencement and is covered in Chapter 1 Preliminary ] Short title extent and commencement 1. (1) This Ordinance may be called the West Bengal Goods and Services Tax Ordinance, 2017. (2) It extends to the whole of the… Read More »

Multiple Banking System for EPFO Payment

By | July 5, 2017

Multiple Banking System for EPFO contribution and payments by Signing of Agreement between EPFO and Public & Private Sector Banks  In keeping with the Government’s mandate for facilitating ‘Ease of doing business’, EPFO has taken a step further. In the august presence of Shri Bandaru Dattatreya, the Minister of State (Independent Charge) for Labour &… Read More »

Pre GST Stock – Traders can Put new price via Stickers till 30 sep 2017 : Notification No WM -10(31)/2017 Dated 04th July 2017

By | July 5, 2017

Pre GST Stock – Traders can Put new price via Stickers till 30 sep 2017 as per Notification No WM -10(31)/2017 Dated 04th July 2017 Issued by Department of Consumer Affairs  – Legal Metrology Divisions Subject : Impact of unsold Stock of Pre packaged Commodities Related Topic on GST Topic Click Link GST Acts  Central… Read More »