Daily Archives: July 30, 2017

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

By | July 30, 2017

 Schedule II Assam GST Act 2017 ( Schedule II Assam GST Act 2017  Explains Activities To Be Treated As Supply Of Goods Or Supply Of Services  ) SCHEDULE II [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;… Read More »

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

By | July 30, 2017

 Schedule I Assam GST Act 2017 ( Schedule I Assam GST Act 2017  Explains Activities To Be Treated As Supply Even If Made Without Consideration ) SCHEDULE I [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… Read More »

Section 174 Assam GST Act 2017 : Repeal and saving

By | July 30, 2017

 Section 174 Assam GST Act 2017 ( Section 174 Assam GST Act 2017  Explains Repeal and saving  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Repeal and saving 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Assam Value Added Tax Act, 2003, (Assam Act VIII of 2005)… Read More »

Section 173 Assam GST Act 2017 : Amendment of certain Acts

By | July 30, 2017

 Section 173 Assam GST Act 2017 ( Section 173 Assam GST Act 2017  Explains Amendment of certain Acts  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Amendment of certain Acts 173. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, in the Gauhati Municipal Corporation Act, 1971, (Assam Act 1 of… Read More »

Section 172 Assam GST Act 2017 : Removal of difficulties

By | July 30, 2017

 Section 172 Assam GST Act 2017 ( Section 172 Assam GST Act 2017  Explains Removal of difficulties  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 published… Read More »

Section 171 Assam GST Act 2017 : Anti profiteering Measure

By | July 30, 2017

 Section 171 Assam GST Act 2017 ( Section 171 Assam GST Act 2017  Explains Anti profiteering Measure  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 of… Read More »

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

By | July 30, 2017

 Section 170 Assam GST Act 2017 ( Section 170 Assam GST Act 2017  Explains Rounding off of tax etc.  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 this… Read More »

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

By | July 30, 2017

 Section 169 Assam GST Act 2017 ( Section 169 Assam GST Act 2017  Explains Service of notice in certain circumstances  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 the… Read More »

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

By | July 30, 2017

 Section 168 Assam GST Act 2017 ( Section 168 Assam GST Act 2017  Explains Power to issue instructions or directions  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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, issue… Read More »

Section 167 Assam GST Act 2017 : Delegation of powers

By | July 30, 2017

 Section 167 Assam GST Act 2017 ( Section 167 Assam GST Act 2017  Explains Delegation of powers  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 Act… Read More »

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

By | July 30, 2017

 Section 166 Assam GST Act 2017 ( Section 166 Assam GST Act 2017  Explains Laying of rules, regulations and notifications and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 laid,… Read More »

Section 165 Assam GST Act 2017 : Power to make regulations

By | July 30, 2017

 Section 165 Assam GST Act 2017 ( Section 165 Assam GST Act 2017  Explains Power to make regulations and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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. Assam GST Act 2017  Assam… Read More »

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

By | July 30, 2017

 Section 164 Assam GST Act 2017 ( Section 164 Assam GST Act 2017  Explains Power of Government to make rules and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 prejudice… Read More »

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

By | July 30, 2017

 Section 162 Assam GST Act 2017 ( Section 162 Assam GST Act 2017  Explains Bar on jurisdiction of civil courts and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 arising from or relating… Read More »

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

By | July 30, 2017

 Section 161 Assam GST Act 2017 ( Section 161 Assam GST Act 2017  Explains Rectification of errors apparent on the face of record and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 Act,… Read More »

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

By | July 30, 2017

 Section 160 Assam GST Act 2017 ( Section 160 Assam GST Act 2017  Explains Assessment proceedings, etc. not to be invalid on certain grounds and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS)  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, made,… Read More »

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

By | July 30, 2017

 Section 159 Assam GST Act 2017 ( Section 159 Assam GST Act 2017  Explains Publication of information in respect of persons in certain cases and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 the… Read More »

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

By | July 30, 2017

 Section 158 Assam GST Act 2017 ( Section 158 Assam GST Act 2017  Explains Disclosure of information by a public servant and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 any… Read More »

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

By | July 30, 2017

 Section 157 Assam GST Act 2017 ( Section 157 Assam GST Act 2017  Explains Protection of action taken under this Act and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 Appellate… Read More »

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

By | July 30, 2017

 Section 156 Assam GST Act 2017 ( Section 156 Assam GST Act 2017  Explains Persons deemed to be public servants and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 Code… Read More »

Section 155 Assam GST Act 2017 : Burden of Proof

By | July 30, 2017

 Section 155 Assam GST Act 2017 ( Section 155 Assam GST Act 2017  Explains Burden of Proof and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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. Assam GST Act 2017  Assam… Read More »

Section 154 Assam GST Act 2017 : Power to take samples

By | July 30, 2017

 Section 154 Assam GST Act 2017 ( Section 154 Assam GST Act 2017  Explains Power to take samples  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 provide a receipt… Read More »

Section 153 Assam GST Act 2017 : Taking assistance from an expert

By | July 30, 2017

 Section 153 Assam GST Act 2017 ( Section 153 Assam GST Act 2017  Explains Taking assistance from an expert  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 revenue, take assistance… Read More »

Section 152 Assam GST Act 2017 : Bar on disclosure of information

By | July 30, 2017

 Section 152 Assam GST Act 2017 ( Section 152 Assam GST Act 2017  Explains Bar on disclosure of information  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 section 151 shall, without… Read More »

Section 151 Assam GST Act 2017 : Power to collect statistics

By | July 30, 2017

 Section 151 Assam GST Act 2017 ( Section 151 Assam GST Act 2017  Explains Power to collect statistics  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 matter dealt with by… Read More »

Section 150 Assam GST Act 2017 : Obligation to furnish Information return

By | July 30, 2017

 Section 150 Assam GST Act 2017 ( Section 150 Assam GST Act 2017  Explains Obligation to furnish Information return  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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… Read More »

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

By | July 30, 2017

 Section 149 Assam GST Act 2017 ( Section 149 Assam GST Act 2017  Explains Goods and services tax compliance rating  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 Assam GST Act 2017 : Special Procedure for certain processes

By | July 30, 2017

 Section 148 Assam GST Act 2017 ( Section 148 Assam GST Act 2017  Explains  Special Procedure for certain processes  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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, and… Read More »

Section 147 Assam GST Act 2017 : Deemed Exports

By | July 30, 2017

 Section 147 Assam GST Act 2017 ( Section 147 Assam GST Act 2017  Explains Deemed Exports  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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 »