Daily Archives: July 20, 2017

Section 150 Haryana GST Act 2017 : Obligation to furnish information return

By | July 20, 2017

Section 150 Haryana GST Act 2017 ( Section 150 Haryana 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 State Government… Read More »

Section 149 Haryana GST Act 2017 : Goods and services tax compliance rating

By | July 20, 2017

Section 149 Haryana GST Act 2017 ( Section 149 Haryana 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 Haryana GST Act 2017 : Special procedure for certain processes

By | July 20, 2017

Section 148 Haryana GST Act 2017 ( Section 148 Haryana 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,… Read More »

Section 147 Haryana GST Act 2017 : Deemed Exports

By | July 20, 2017

Section 147 Haryana GST Act 2017 ( Section 147 Haryana 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 in… Read More »

Section 146 Haryana GST Act 2017 : Common Portal

By | July 20, 2017

Section 146 Haryana GST Act 2017 ( Section 146 Haryana 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 tax,… Read More »

Section 145 Haryana GST Act 2017 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

By | July 20, 2017

Section 145 Haryana GST Act 2017 ( Section 145 Haryana GST Act 2017  explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence and is covered in Chapter XXI : MISCELLANEOUS  ) Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 145. (1) Notwithstanding anything contained in… Read More »

Section 144 Haryana GST Act 2017 : Presumption as to documents in certain cases

By | July 20, 2017

Section 144 Haryana GST Act 2017 ( Section 144 Haryana 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; or… Read More »

Section 143 Haryana GST Act 2017 : Job work procedure

By | July 20, 2017

Section 143 Haryana GST Act 2017 ( Section 143 Haryana 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 prescribed, send any inputs or capital goods,… Read More »

Section 142 Haryana GST Act 2017 : Miscellaneous transitional provisions

By | July 20, 2017

Section 142 Haryana GST Act 2017 ( Section 142 Haryana 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 Haryana GST Act 2017 : Transitional provisions relating to job work

By | July 20, 2017

Section 141 Haryana GST Act 2017 ( Section 141 Haryana 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 job… Read More »