Daily Archives: July 10, 2017

Section 145 Maharashtra GST Act 2017 [ Section 145  Maharashtra GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence  and is covered in Chapter XXI  : Miscellaneous ] Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence 145. (1) Notwithstanding… Read More »

Section 144 Maharashtra GST Act 2017 [ Section 144  Maharashtra 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 for the time being in force… Read More »

Section 143 Maharashtra GST Act 2017 [ Section 143  Maharashtra 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 45 be prescribed, send any inputs or… Read More »

Section 142 Maharashtra GST Act 2017 [ Section 142  Maharashtra 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 six months prior to… Read More »

Section 141 Maharashtra GST Act 2017 [ Section 141  Maharashtra 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 partially processed to a jobworker for… Read More »

Section 140 Maharashtra GST Act 2017 [ Section 140  Maharashtra 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 to take, in his electronic credit ledger, credit… Read More »

Section 139 Maharashtra GST Act 2017 [ Section 139  Maharashtra GST Act 2017 explains Migration of existing tax payers  and is covered in Chapter XX  Transitional Provisions ] Migration of existing tax payers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued… Read More »

Section 138 Maharashtra GST Act 2017 [ Section 138  Maharashtra 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 may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the… Read More »

Section 137 Maharashtra GST Act 2017 [ Section 137  Maharashtra 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 was committed was in charge of,… Read More »

Section 136 Maharashtra GST Act 2017 [ Section 136  Maharashtra 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 under section 70 during the course… Read More »