Daily Archives: July 31, 2017

Bond / LUT by Exporter under West Bengal GST : Clarification : TRADE CIRCULAR NO 7/2017 DATED 19th July 2017

By | July 31, 2017

STATE GST – WEST BENGAL – CLARIFICATION/GUIDELINES ON SUBMISSION OF BOND/LETTER OF UNDERTAKING (LUT) BY EXPORTERS IN RESPECT OF EXPORTS WITHOUT PAYMENT OF INTEGRATED TAX UNDER WBGST/RULE 96A OF THE CGST RULE TRADE CIRCULAR NO.7/2017, DATED 19-7-2017 Relevant Ordinance/Act/Notification/Circular in this regard— (a) West Bengal Goods and Services Tax Ordinance, 2017; (b) The Integrated Goods and… Read More »

GST FAQ E Commerce released by CBEC

By | July 31, 2017

GST FAQ E Commerce Question 1: What is Electronic Commerce ? Answer: Electronic Commerce has been defined in Section 2(44) of the CGST Act, 2017 to mean the supply of goods or services or both, including digital products over digital or electronic network. Question 2: Who is an e-commerce operator? Answer: Electronic Commerce Operator has… Read More »

Section 100 Chhattishgarh GST Act 2017 : Appeal to the Appellate Authority.

By | July 31, 2017

 Section 100 Chhattishgarh GST Act 2017 ( Section 100 Chhattishgarh GST Act 2017 explains Appeal to the Appellate Authority. and is Covered in CHAPTER XVII : ADVANCE RULING  ) Appeal to the Appellate Authority. 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub section (4) of Section 98, may appeal to the… Read More »

Section 99 Chhattishgarh GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | July 31, 2017

 Section 99 Chhattishgarh GST Act 2017 ( Section 99 Chhattishgarh GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is Covered in CHAPTER XVII : ADVANCE RULING  ) Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notific constitute an Authority to be know Chhattisgarh Appellate Authority for Advance Ruling for Goods and Services Tax for… Read More »

Section 98 Chhattishgarh GST Act 2017 : Procedure on receipt of application

By | July 31, 2017

 Section 98 Chhattishgarh GST Act 2017 ( Section 98 Chhattishgarh GST Act 2017 explains Procedure on receipt of application and is Covered in CHAPTER XVII : ADVANCE RULING  ) Procedure on receipt of application. 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to… Read More »

Section 97 Chhattishgarh GST Act 2017 : Application for advance ruling

By | July 31, 2017

 Section 97 Chhattishgarh GST Act 2017 ( Section 97 Chhattishgarh GST Act 2017 explains Application for advance ruling and is Covered in CHAPTER XVII : ADVANCE RULING  ) Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be… Read More »

Section 96 Chhattishgarh GST Act 2017 : Constitution of Authority for Advance Ruling

By | July 31, 2017

 Section 96 Chhattishgarh GST Act 2017 ( Section 96 Chhattishgarh GST Act 2017 explains Constitution of Authority for Advance Ruling and is Covered in CHAPTER XVII : ADVANCE RULING  ) Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Chhattisgarh Authority for Advance Ruling: Provided that the Government may, on… Read More »

Section 95 Chhattishgarh GST Act 2017 : Definitions Advance Ruling

By | July 31, 2017

 Section 95 Chhattishgarh GST Act 2017 ( Section 95 Chhattishgarh GST Act 2017 explains Liability in other cases and is Covered in CHAPTER XVII : ADVANCE RULING  ) Definitions. 95. In this Chapter, unless the context otherwise requires,— (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section… Read More »

Section 94 Chhattishgarh GST Act 2017 : Liability in other cases

By | July 31, 2017

 Section 94 Chhattishgarh GST Act 2017 ( Section 94 Chhattishgarh GST Act 2017 explains Liability in other cases and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has… Read More »

Section 93 Chhattishgarh GST Act 2017 : Special provisions regarding liability to pay tax’ interest or penalty in certain cases

By | July 31, 2017

 Section 93 Chhattishgarh GST Act 2017 ( Section 93 Chhattishgarh GST Act 2017 explains Special provisions regarding liability to pay tax’ interest or penalty in certain cases and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Special provisions regarding liability to pay tax’ interest or penalty in certain cases 93. (1) Save as otherwise provided in the… Read More »

Section 92 Chhattishgarh GST Act 2017 : Liability of Court of Wards, etc.

By | July 31, 2017

 Section 92 Chhattishgarh GST Act 2017 ( Section 91 Chhattishgarh GST Act 2017 explains Liability of Court of Wards, etc. and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any… Read More »

Section 91 Chhattishgarh GST Act 2017 : Liability of guardians, trustees etc .

By | July 31, 2017

 Section 91 Chhattishgarh GST Act 2017 ( Section 91 Chhattishgarh GST Act 2017 explains Liability of guardians, trustees etc . and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability of guardians, trustees etc . 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian,… Read More »

Section 90 Chhattishgarh GST Act 2017 : Liability of partners of firm to pay tax

By | July 31, 2017

 Section 90 Chhattishgarh GST Act 2017 ( Section 90 Chhattishgarh GST Act 2017 explains Liability of partners of firm to pay tax and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in force, where… Read More »

Section 89 Chhattishgarh GST Act 2017 : Liability of directors of private company

By | July 31, 2017

 Section 89 Chhattishgarh GST Act 2017 ( Section 89 Chhattishgarh GST Act 2017 explains Liability of directors of private company and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax5 interest or penalty due from a private… Read More »

Section 88 Chhattishgarh GST Act 2017 : Liability in case of company in liquidation

By | July 31, 2017

 Section 88 Chhattishgarh GST Act 2017 ( Section 88 Chhattishgarh GST Act 2017 explains Liability in case of company in liquidation and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise,… Read More »

Section 87 Chhattishgarh GST Act 2017 : Liability in case of amalgamation or merger of companies

By | July 31, 2017

 Section 87 Chhattishgarh GST Act 2017 ( Section 87 Chhattishgarh GST Act 2017 explains Liability in case of amalgamation or merger of companies and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an order… Read More »

Section 86 Chhattishgarh GST Act 2017 : Liability of agent and principal

By | July 31, 2017

 Section 86 Chhattishgarh GST Act 2017 ( Section 86 Chhattishgarh GST Act 2017 explains Liability of agent and principal and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall jointly and severally,… Read More »

 Section 85 Chhattishgarh GST Act 2017 : Liability in Case of Transfer of Business

By | July 31, 2017

 Section 85 Chhattishgarh GST Act 2017 ( Section 85 Chhattishgarh GST Act 2017 explains Liability in Case of Transfer of Business and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability in Case of Transfer of Business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in… Read More »

Section 84 Chhattishgarh GST Act 2017 : Continuation and validation of certain recovery proceedings

By | July 31, 2017

 Section 84 Chhattishgarh GST Act 2017 ( Section 84 Chhattishgarh GST Act 2017 explains Continuation and validation of certain recovery proceedings and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in… Read More »

Section 83 Chhattishgarh GST Act 2017 : Provisional attachment to protect revenue in certain cases

By | July 31, 2017

 Section 83 Chhattishgarh GST Act 2017 ( Section 83 Chhattishgarh GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under Section 62 or Section 63 or Section 64 or Section 67… Read More »

Section 82 Chhattishgarh GST Act 2017 : Tax to be first charge on property

By | July 31, 2017

 Section 82 Chhattishgarh GST Act 2017 ( Section 82 Chhattishgarh GST Act 2017 explains Tax to be first charge on property and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the insolvency… Read More »

Section 81 Chhattishgarh GST Act 2017 : Transfer of property to be void in certain cases

By | July 31, 2017

 Section 81 Chhattishgarh GST Act 2017 ( Section 81 Chhattishgarh GST Act 2017 explains Transfer of property to be void in certain cases and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts with… Read More »

Section 80 Chhattishgarh GST Act 2017 : Payment of tax and other amount in instalments

By | July 31, 2017

 Section 80 Chhattishgarh GST Act 2017 ( Section 80 Chhattishgarh GST Act 2017 explains Payment of tax and other amount in instalments and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the… Read More »

Section 79 Chhattishgarh GST Act 2017 : Recovery of tax

By | July 31, 2017

 Section 79 Chhattishgarh GST Act 2017 ( Section 79 Chhattishgarh GST Act 2017 explains Recovery of tax and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Recovery of tax 79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer… Read More »

Section 78 Chhattishgarh GST Act 2017 : Initiation of recovery proceedings

By | July 31, 2017

 Section 78 Chhattishgarh GST Act 2017 ( Section 78 Chhattishgarh GST Act 2017 explains Initiation of recovery proceedings and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months… Read More »