Section 155 UP GST Act 2017 [ Section 155 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Burden of Proof and is covered in Chapter XXI : Miscellaneous ] 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… Read More »
Section 154 UP GST Act 2017 [ Section 154 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Power to take samples and is covered in Chapter XXI : Miscellaneous ] 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… Read More »
Section 153 UP GST Act 2017 [ Section 153 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Taking assistance from an expert and is covered in Chapter XXI : Miscellaneous ] 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… Read More »
Section 152 UP GST Act 2017 [ Section 152 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Bar on disclosure of information and is covered in Chapter XXI : Miscellaneous ] 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… Read More »
Section 151 UP GST Act 2017 [ Section 151 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Power to collect statistics and is covered in Chapter XXI : Miscellaneous ] 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… Read More »
Section 150 UP GST Act 2017 [ Section 150 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Obligation to furnish information return and is covered in Chapter XXI : Miscellaneous ] 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… Read More »
Section 149 UP GST Act 2017 [ Section 149 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Goods and services tax compliance rating and is covered in Chapter XXI : Miscellaneous ] 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… Read More »
Section 148 UP GST Act 2017 [ Section 148 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Special procedure for certain processes and is covered in Chapter XXI : Miscellaneous ] Special procedure for certain processes 148 . The Government may, on the recommendations of the Council, and subject to such conditions and safe guards as may be… Read More »
Section 147 UP GST Act 2017 [ Section 147 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Deemed Exports and is covered in Chapter XXI : Miscellaneous ] 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… Read More »
Section 146 UP GST Act 2017 [ Section 146 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Common Portal and is covered in Chapter XXI : Miscellaneous ] 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… Read More »