Daily Archives: July 11, 2017

How to Track GST payment Status ?

By | July 11, 2017

Track GST payment Status After you have created GST Challan and Made GST Payment , Following is the procedure to track GST Payment Status Track GST payment Status ( Pre Login ) Track GST payment Status ( Post Login) Track GST Payment Status (Pre Login) How can I track status of a GST payment without… Read More »

Category: GST

How to Make GST Challan ?

By | July 11, 2017

GST Challan There are following options of creating / to make GST Challan : Make GST Challan Pre Login Make GST Challan Post Login  Access My Saved Challans (Post Login) After you have created the GST Challan . Follow the procedure to make GST Payment. Create Challan (Pre Login) How is a Challan is generated… Read More »

What are CPIN, CIN, and BRN?

By | July 11, 2017

What are CPIN, CIN, and BRN on GST Common Portal ( www.gst.gov.in)  CPIN or Common Portal Identification Number is created for every Challan successfully generated by the taxpayer CIN or Challan Identification Number is generated by the banks, once payment in lieu of a generated Challan is successful BRN or bank Reference Number is the… Read More »

Schedule III Odisha GST Act 2017 : Activities or Transactions Which Shall Be Treated Neither as a Supply of Goods Nor a Supply of Services

By | July 11, 2017

Schedule III Odisha GST Act 2017 [ Schedule III Odisha GST Act 2017  explains Activities or Transactions Which Shall Be Treated Neither as a Supply of Goods Nor a Supply of Services  ] SCHEDULE III [See section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an… Read More »

Schedule II Odisha GST Act 2017 : Activities To Be Treated as Supply of Goods or Supply of Services

By | July 11, 2017

Schedule II Odisha GST Act 2017 [ Schedule II Odisha GST Act 2017  explains Activities To Be Treated as Supply of Goods or Supply of Services ] SCHEDULE II [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of goods; (b)… Read More »

Schedule I Odisha GST Act 2017 : Activities To Be Treated as Supply Even If Made Without Consideration

By | July 11, 2017

Schedule I Odisha GST Act 2017 [ Schedule I Odisha GST Act 2017  explains Activities To Be Treated as Supply Even If Made Without Consideration ] SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.… Read More »

Section 173 Odisha GST Act 2017 : Amendment of certain Acts

By | July 11, 2017

Section 173 Odisha GST Act 2017 [ Section 173 Odisha GST Act 2017  explains Amendment of certain Acts  and is covered in Chapter XXI  : Miscellaneous  ] Amendment of certain Acts 173. Save as otherwise provided in this Act,- (i) in the Odisha Municipal Corporation Act, 2003 (Odisha Act 11 of 2013), sections 242 and 248 shall be omitted; and… Read More »

Section 172 Odisha GST Act 2017 : Removal of difficulties

By | July 11, 2017

Section 172 Odisha GST Act 2017 [ Section 172 Odisha GST Act 2017  explains Removal of difficulties and is covered in Chapter XXI  : Miscellaneous  ] Removal of difficulties 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order… Read More »

Section 171 Odisha GST Act 2017 : Anti profiteering Measure .

By | July 11, 2017

Section 171 Odisha GST Act 2017 [ Section 171 Odisha GST Act 2017  explains Anti profiteering Measure . and is covered in Chapter XXI  : Miscellaneous  ] Anti profiteering Measure . 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way… Read More »

Section 170 Odisha GST Act 2017 : Rounding off of tax etc.

By | July 11, 2017

Section 170 Odisha GST Act 2017 [ Section 170 Odisha GST Act 2017  explains Rounding off of tax etc.  and is covered in Chapter XXI  : Miscellaneous  ] Rounding off of tax etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of… Read More »

Section 169 Odisha GST Act 2017 : Service of notice in certain circumstances

By | July 11, 2017

Section 169 Odisha GST Act 2017 [ Section 169 Odisha GST Act 2017  explains Service of notice in certain circumstances  and is covered in Chapter XXI  : Miscellaneous  ] Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of… Read More »

Section 168 Odisha GST Act 2017 : Power to issue instructions or directions

By | July 11, 2017

Section 168 Odisha GST Act 2017 [ Section 168 Odisha GST Act 2017  explains Power to issue instructions or directions  and is covered in Chapter XXI  : Miscellaneous  ] Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,… Read More »

Section 167 Odisha GST Act 2017 : Delegation of powers

By | July 11, 2017

Section 167 Odisha GST Act 2017 [ Section 167 Odisha GST Act 2017  explains Delegation of powers and is covered in Chapter XXI  : Miscellaneous  ]  Delegation of powers 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this… Read More »

Section 166 Odisha GST Act 2017 : Laying of rules, regulations and notifications

By | July 11, 2017

Section 166 Odisha GST Act 2017 [ Section 166 Odisha GST Act 2017  explains Laying of rules, regulations and notifications and is covered in Chapter XXI  : Miscellaneous  ] Laying of rules, regulations and notifications 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be… Read More »

Section 165 Odisha GST Act 2017 : Power to make regulations

By | July 11, 2017

Section 165 Odisha GST Act 2017 [ Section 165 Odisha GST Act 2017  explains Power to make regulations and is covered in Chapter XXI  : Miscellaneous  ] Power to make regulations 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. Read Complete Odisha GST… Read More »

Section 164 Odisha GST Act 2017 : Power of Government to make rules

By | July 11, 2017

Section 164 Odisha GST Act 2017 [ Section 164 Odisha GST Act 2017  explains Power of Government to make rules and is covered in Chapter XXI  : Miscellaneous  ] Power of Government to make rules 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without… Read More »

Section 162 Odisha GST Act 2017 : Bar on jurisdiction of civil courts

By | July 11, 2017

Section 162 Odisha GST Act 2017 [ Section 162 Odisha GST Act 2017  explains Bar on jurisdiction of civil courts and is covered in Chapter XXI  : Miscellaneous  ] Bar on jurisdiction of civil courts 162. Save as provided in sections117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating… Read More »

Section 161 Odisha GST Act 2017 : Rectification of errors apparent on the face of record

By | July 11, 2017

Section 161 Odisha GST Act 2017 [ Section 161 Odisha GST Act 2017  explains Rectification of errors apparent on the face of record and is covered in Chapter XXI  : Miscellaneous  ] Rectification of errors apparent on the face of record 161. Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this… Read More »

Section 160 Odisha GST Act 2017 : Assessment proceedings, etc. not to be invalid on certain grounds

By | July 11, 2017

Section 160 Odisha GST Act 2017 [ Section 160 Odisha GST Act 2017  explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in Chapter XXI  : Miscellaneous  ] Assessment proceedings, etc. not to be invalid on certain grounds 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted,… Read More »

Section 159 Odisha GST Act 2017 : Publication of information in respect of persons in certain cases

By | July 11, 2017

Section 159 Odisha GST Act 2017 [ Section 159 Odisha GST Act 2017  explains Publication of information in respect of persons in certain cases and is covered in Chapter XXI  : Miscellaneous  ] Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of… Read More »

Section 158 Odisha GST Act 2017 : Disclosure of information by a public servant

By | July 11, 2017

Section 158 Odisha GST Act 2017 [ Section 158 Odisha GST Act 2017  explains Disclosure of information by a public servant and is covered in Chapter XXI  : Miscellaneous  ] Disclosure of information by a public servant 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in… Read More »

Section 157 Odisha GST Act 2017 : Protection of action taken under this Act

By | July 11, 2017

Section 157 Odisha GST Act 2017 [ Section 157 Odisha GST Act 2017  explains Protection of action taken under this Act  and is covered in Chapter XXI  : Miscellaneous  ] Protection of action taken under this Act 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the… Read More »

Section 156 Odisha GST Act 2017 : Persons deemed to be public servants

By | July 11, 2017

Section 156 Odisha GST Act 2017 [ Section 156 Odisha GST Act 2017  explains Persons deemed to be public servants  and is covered in Chapter XXI  : Miscellaneous  ] Persons deemed to be public servants 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal… Read More »

Section 155 Odisha GST Act 2017 : Burden of Proof

By | July 11, 2017

Section 155 Odisha GST Act 2017 [ Section 155 Odisha 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 Odisha GST… Read More »