Section 2 Assam GST Act 2017 ( Section 2 Assam GST Act 2017 Explains Definitions and is Covered in CHAPTER I PRELIMINARY ) Definitions 2. In this Act, unless the context otherwise requires,— (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (Central Act 4 of 1882); (2) “address… Read More »
Section 1 Assam GST Act 2017 ( Section 1 Assam GST Act 2017 Explains Short title extent and commencement and is Covered in CHAPTER I PRELIMINARY ) Short title extent and commencement 1. (1) This Act may be called the Assam Goods and Services Tax Ad, 2017. (2) It extends to the whole of Assam. (3) It shall come into force on… Read More »
Composition Scheme under GST Key points about Registered person opting Composition Scheme under GST :- Here we have addressed some of the basic queries around Composition Scheme under GST . An option to small suppliers, CGST Act provides for a ‘Composition Levy’ under Section 10 of CGST Act 2017. It gives an option to a… Read More »
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 »
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 »
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 ( 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 ( 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 ( 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 ( 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 »