Section 155 Maharashtra GST Act 2017 [ Section 155 Maharashtra 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 such person. Read Complete Maharashtra GST Act… Read More »
Section 154 Maharashtra GST Act 2017 [ Section 154 Maharashtra 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 considers it necessary, and provide a receipt… Read More »
Section 153 Maharashtra GST Act 2017 [ Section 153 Maharashtra 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 and the interest of revenue, take assistance… Read More »
Section 152 Maharashtra GST Act 2017 [ Section 152 Maharashtra 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 section 150 or section 151 shall, without… Read More »
Section 151 Maharashtra GST Act 2017 [ Section 151 Maharashtra 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 to any matter dealt with by… Read More »
Section 150 Maharashtra GST Act 2017 [ Section 150 Maharashtra 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 (c) any authority of the… Read More »
Section 149 Maharashtra GST Act 2017 [ Section 149 Maharashtra 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 based on his record of compliance with… Read More »
Section 148 Maharashtra GST Act 2017 [ Section 148 Maharashtra 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 safeguards as may be prescribed, notify certain classes of registered persons, and… Read More »
Section 147 Maharashtra GST Act 2017 [ Section 147 Maharashtra 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 for such supplies is received either… Read More »
Section 146 Maharashtra GST Act 2017 [ Section 146 Maharashtra 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 returns, computation and settlement of integrated… Read More »