Section 103 Madhya Pradesh GST Act 2017 ( Section 103 Madhya Pradesh GST Act 2017 explains Applicability of advance ruling and is covered in Chapter XVII : ADVANCE RULING ) Applicability of advance ruling 103 . (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant… Read More »
Section 102 Madhya Pradesh GST Act 2017 ( Section 102 Madhya Pradesh GST Act 2017 explains Rectification of advance ruling and is covered in Chapter XVII : ADVANCE RULING ) Rectification of advance ruling 102 . The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any… Read More »
Section 101 Madhya Pradesh GST Act 2017 ( Section 101 Madhya Pradesh GST Act 2017 explains Orders of Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Orders of Appellate Authority 101 . (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it… Read More »
Section 100 Madhya Pradesh GST Act 2017 ( Section 100 Madhya Pradesh 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… Read More »
Section 99 Madhya Pradesh GST Act 2017 ( Section 99 Madhya Pradesh 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 notification, constitute an Authority to be known as Madhya Pradesh Appellate Authority for Advance Ruling… Read More »
Section 98 Madhya Pradesh GST Act 2017 ( Section 98 Madhya Pradesh GST Act 2017 explains Procedure on receipt of application and is covered in Chapter XVII : ADVANCE RULING ) Procedure on receipt of application98.(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… Read More »
Circular Number 24/2017 F. No 133/23/2015-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Dated 25th July, 2017 Subject: Clarifications on computation of book profit for the purposes of levy of Minimum Alternate Tax (MAT) under section 115JB of the Income-tax Act, 1961 for Indian Accounting Standards… Read More »
Section 97 Madhya Pradesh GST Act 2017 ( Section 97 Madhya Pradesh 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… Read More »
Section 96 Madhya Pradesh GST Act 2017 ( Section 96 Madhya Pradesh 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 Madhya Pradesh * Authority for Advance Ruling: Provided that… Read More »
Section 95 Madhya Pradesh GST Act 2017 ( Section 95 Madhya Pradesh 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… Read More »