Daily Archives: July 27, 2017

GST Practice Manual Book July 2017 Taxmann

By | July 27, 2017

GST Practice Manual July 2017 Edition GST Practice Manual Book by CA Anoop Modi & CA Mahesh Gupta  Price Rs 875 Click to buy online Author : Anoop Modi  Mahesh Gupta Edition : 2017 Edition Date of Publication : July 2017 ISBN No.:9789386635594 Binding : Paperback No. Of Pages : 592 Weight (Kgs) : 0.64 View Contents of GST Practice Manual Related Topic on… Read More »

Exporter eligible for refund of GST Compensation Cess : Circular No 1 /1/2017 Compensation Cess Dated 26th July 2017

By | July 27, 2017

Circular No 1 /1/2017 Compensation Cess F.No.354/136/2017-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) New Delhi, Dated 26th July, 2017 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero… Read More »

NOTIFICATION [F.NO.354/117/2017-TRU], DATED 27-7-2017

By | July 27, 2017

SECTION 6 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION – IGST EXEMPT GOODS NOTIFIED UNDER SECTION 6(1) – CORRIGENDUM TO NOTIFICATION NO.2/2017-INTEGRATED TAX (RATE), DATED 28-6-2017 NOTIFICATION [F.NO.354/117/2017-TRU], DATED 27-7-2017 In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated… Read More »

Schedule III Madhya Pradesh GST Act 2017 : Activities Or Transactions Which Shall Be Treated Neither As A Supply Of Goods Nor A Supply Of Services

By | July 27, 2017

Schedule III Madhya Pradesh GST Act 2017 ( Schedule III Madhya Pradesh 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… Read More »

Schedule II Madhya Pradesh GST Act 2017 : Activities To Be Treated As Supply Of Goods Or Supply Of Services

By | July 27, 2017

Schedule II Madhya Pradesh GST Act 2017 ( Schedule II Madhya Pradesh 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… Read More »

Schedule I Madhya Pradesh GST Act 2017 : Activities To Be Treated As Supply Even If Made Without Consideration

By | July 27, 2017

Schedule I Madhya Pradesh GST Act 2017 ( Schedule I Madhya Pradesh 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… Read More »

Section 174 Madhya Pradesh GST Act 2017 : Repeal and saving

By | July 27, 2017

Section 174 Madhya Pradesh GST Act 2017 ( Section 174 Madhya Pradesh GST Act 2017 explains Repeal and saving and is covered in CHAPTER XXI : MISCELLANEOUS ) Repeal and saving 174 . (1) Save as otherwise provided in this Act, on and from the date of commencement of whole or any part of this Act, (i) the Madhya Pradesh… Read More »

Section 173 Madhya Pradesh GST Act 2017 : Amendment of certain Acts

By | July 27, 2017

Section 173 Madhya Pradesh GST Act 2017 ( Section 173 Madhya Pradesh 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, on and from the date of commencement of whole or any part of this Act, except for the… Read More »

Section 172 Madhya Pradesh GST Act 2017 : Removal of difficulties

By | July 27, 2017

Section 172 Madhya Pradesh GST Act 2017 ( Section 172 Madhya Pradesh 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… Read More »

Section 171 Madhya Pradesh GST Act 2017 : Anti-profiteering measure

By | July 27, 2017

Section 171 Madhya Pradesh GST Act 2017 ( Section 171 Madhya Pradesh 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… Read More »

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

By | July 27, 2017

Section 170 Madhya Pradesh GST Act 2017 ( Section 170 Madhya Pradesh 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… Read More »

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

By | July 27, 2017

Section 169 Madhya Pradesh GST Act 2017 ( Section 169 Madhya Pradesh 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… Read More »

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

By | July 27, 2017

Section 168 Madhya Pradesh GST Act 2017 ( Section 168 Madhya Pradesh 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… Read More »

Section 167 Madhya Pradesh GST Act 2017 : Delegation of powers

By | July 27, 2017

Section 167 Madhya Pradesh GST Act 2017 ( Section 167 Madhya Pradesh 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… Read More »

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

By | July 27, 2017

Section 166 Madhya Pradesh GST Act 2017 ( Section 166 Madhya Pradesh 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… Read More »

Section 165 Madhya Pradesh GST Act 2017 : Power to make regulations

By | July 27, 2017

Section 165 Madhya Pradesh GST Act 2017 ( Section 165 Madhya Pradesh GST Act 2017 explains Power of Goverment to make rules 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… Read More »

Section 164 Madhya Pradesh GST Act 2017 : Power of Goverment to make rules

By | July 27, 2017

Section 164 Madhya Pradesh GST Act 2017 ( Section 164 Madhya Pradesh GST Act 2017 explains Power of Goverment to make rules and is covered in CHAPTER XXI : MISCELLANEOUS ) Power of Goverment 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… Read More »

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

By | July 27, 2017

Section 162 Madhya Pradesh GST Act 2017 ( Section 162 Madhya Pradesh 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 sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question… Read More »

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

By | July 27, 2017

Section 161 Madhya Pradesh GST Act 2017 ( Section 161 Madhya Pradesh 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… Read More »

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

By | July 27, 2017

Section 160 Madhya Pradesh GST Act 2017 ( Section 160 Madhya Pradesh 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… Read More »

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

By | July 27, 2017

Section 159 Madhya Pradesh GST Act 2017 ( Section 159 Madhya Pradesh 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… Read More »

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

By | July 27, 2017

Section 158 Madhya Pradesh GST Act 2017 ( Section 158 Madhya Pradesh 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,… Read More »

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

By | July 27, 2017

Section 157 Madhya Pradesh GST Act 2017 ( Section 157 Madhya Pradesh 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… Read More »

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

By | July 27, 2017

Section 156 Madhya Pradesh GST Act 2017 ( Section 156 Madhya Pradesh 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… Read More »

Section 155 Madhya Pradesh GST Act 2017 : Burden of proof

By | July 27, 2017

Section 155 Madhya Pradesh GST Act 2017 ( Section 155 Madhya Pradesh 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. Madhya Pradesh… Read More »

Section 154 Madhya Pradesh GST Act 2017 : Power to take samples

By | July 27, 2017

Section 154 Madhya Pradesh GST Act 2017 ( Section 154 Madhya Pradesh 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… Read More »

Section 153 Madhya Pradesh GST Act 2017 : Taking assistance from an expert

By | July 27, 2017

Section 153 Madhya Pradesh GST Act 2017 ( Section 153 Madhya Pradesh 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… Read More »

Section 152 Madhya Pradesh GST Act 2017 : Bar on disclosure of information

By | July 27, 2017

Section 152 Madhya Pradesh GST Act 2017 ( Section 152 Madhya Pradesh 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… Read More »

Section 151 Madhya Pradesh GST Act 2017 : Power to collect statistics

By | July 27, 2017

Section 151 Madhya Pradesh GST Act 2017 ( Section 151 Madhya Pradesh 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… Read More »