Daily Archives: July 18, 2017

Section 60 Haryana GST Act 2017 : Provisional assessment

By | July 18, 2017

Section 60 Haryana GST Act 2017 ( Section 60 Haryana GST Act 2017  explains Provisional assessment and is covered in Chapter XII : ASSESSMENT) Provisional assessment 60 . (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto,… Read More »

Section 59 Haryana GST Act 2017 : Self-assessment

By | July 18, 2017

Section 59 Haryana GST Act 2017 ( Section 59 Haryana GST Act 2017  explains Self-assessment and is covered in Chapter XII : ASSESSMENT) Self-assessment 59 . Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39. Haryana GST Act 2017  Haryana GST Rules 2017 Haryana GST… Read More »

Section 58 Haryana GST Act 2017 : Utilisation of Fund

By | July 18, 2017

Section 58 Haryana GST Act 2017 ( Section 58 Haryana GST Act 2017  explains  Utilisation of Fund and is covered in Chapter XI : REFUNDS )   Utilisation of Fund 58 . (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner, as may be prescribed. (2) The Government or… Read More »

Section 57 Haryana GST Act 2017 : Consumer Welfare Fund

By | July 18, 2017

Section 57 Haryana GST Act 2017 ( Section 57 Haryana GST Act 2017  explains Consumer Welfare Fund and is covered in Chapter XI : REFUNDS )  Consumer Welfare Fund 57 . The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,–– (a) the amount referred to in sub-section (5) of… Read More »

Section 56 Haryana GST Act 2017 : Interest on delayed refunds

By | July 18, 2017

Section 56 Haryana GST Act 2017 ( Section 56 Haryana GST Act 2017  explains Interest on delayed refunds and is covered in Chapter XI : REFUNDS ) Interest on delayed refunds 56 . If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of… Read More »

Section 55 Haryana GST Act 2017 : Refund in certain cases

By | July 18, 2017

Section 55 Haryana GST Act 2017 ( Section 55 Haryana GST Act 2017  explains Refund in certain cases and is covered in Chapter XI : REFUNDS ) Refund in certain cases 55 . The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified… Read More »

Section 53 Haryana GST Act 2017 : Transfer of input tax credit

By | July 18, 2017

Section 53 Haryana GST Act 2017 ( Section 53 Haryana GST Act 2017  explains Transfer of input tax credit and is covered in Chapter X : PAYMENT OF TAX ) Transfer of input tax credit 53 . On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act, 2017… Read More »

Section 52 Haryana GST Act 2017 : Collection of tax at source

By | July 18, 2017

Section 52 Haryana GST Act 2017 ( Section 52 Haryana GST Act 2017  explains Collection of tax at source and is covered in Chapter X : PAYMENT OF TAX ) Collection of tax at source 52 . (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”), not… Read More »