Daily Archives: July 7, 2017

Section 145 UP GST Act 2017 [ Section 145 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Admissibility of micro films, facsimile copies 1 of documents and computer printouts as documents and as evidence and is covered in  Chapter XXI  : Miscellaneous  ] Admissibility of micro films, facsimile copies 1 of documents and computer printouts as documents… Read More »

Section 144 UP GST Act 2017 [ Section 144 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Presumption as to documents in certain cases and is covered in  Chapter XXI  : Miscellaneous  ] Presumption as to documents in certain cases 144 . Where any document- (i) is produced by any person under this Act or any other law… Read More »

Section 143 UP GST Act 2017 [ Section 143 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Job work procedure and is covered in  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… Read More »

Section 142 UP GST Act 2017 [ Section 142 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Miscellaneous transitional provisions and is covered in  Chapter XX  : 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… Read More »

Section 141 UP GST Act 2017 [ Section 141 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Transitional provisions relating to job work and is covered in  Chapter XX  : Transitional Provisions  ] 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… Read More »

Section 140 UP GST Act 2017 [ Section 140 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Transitional arrangements for input tax credit and is covered in  Chapter XX  : Transitional Provisions  ] 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… Read More »

Section 139 UP GST Act 2017 [ Section 139 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Migration of existing taxpayers and is covered in  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… Read More »

Section 138 UP GST Act 2017 [ Section 138 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Compounding of offences and is covered in  Chapter XIX  : Offences and Penalties  ] Compounding of offences 138 . (1) Any offence under this Act (Act no. 2 of 1974) may, either before or after the institution of prosecution, be compounded… Read More »

Section 137 UP GST Act 2017 [ Section 137 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Offences by Companies  and is covered in  Chapter XIX  : Offences and Penalties  ] Offences by Companies 137 . (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence… Read More »

Section 136 UP GST Act 2017 [ Section 136 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Relevancy of statements under certain circumstances  and is covered in  Chapter XIX  : Offences and Penalties  ] Relevancy of statements under certain circumstances 136 . A statement made and signed by a person on appearance in response to any summons issued… Read More »