Daily Archives: August 7, 2017

Issues in Definition of Aggregate Turnover under GST

By | August 7, 2017

Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India Definition of term Aggregate Turnover Section 2(6) of CGST Act provides that “aggregate turnover” means the aggregate value of all taxable supplies, exempt supplies, exports of goods or services or both and inter-State supplies of a person having the same PAN, to… Read More »

Category: GST

GST ITC not allowed hiring taxi on rent

By | August 7, 2017

Does hiring a taxi for a particular journey is covered under rent a cab service and thus ITC on hiring taxi is Disallowed? Credit for Rent-a-cab service is disallowed under Section 17(b)(iii) of the CGST Act 2017 Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules… Read More »

Category: GST

Schedule III Chhattishgarh GST Act 2017 : Activities or transactions which shall be treated neither as a supply of goods nor a supply of services

By | August 7, 2017

Schedule III Chhattishgarh GST Act 2017 ( Schedule III Chhattishgarh 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 SERVICES 1. Services by an employee to… Read More »

Schedule II Chhattishgarh GST Act 2017 : Activities to be treated as supply of goods or supply of services

By | August 7, 2017

Schedule II Chhattishgarh GST Act 2017 ( Schedule II Chhattishgarh 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 supply of goods; (b) any… Read More »

Schedule I Chhattishgarh GST Act 2017 : Activities to be treated as supply even if made without consideration

By | August 7, 2017

Schedule I Chhattishgarh GST Act 2017 ( Schedule I Chhattishgarh 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 availed on such assets. 2. Supply… Read More »

Section 174 Chhattishgarh GST Act 2017 : Repeal and saving

By | August 7, 2017

Section 174 Chhattishgarh GST Act 2017 ( Section 174 Chhattishgarh 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 this Act, (a) (i) the Chhattisgarh Value Added Tax Act, 2005 (2 of 2005) shall… Read More »

Section 173 Chhattishgarh GST Act 2017 : Amendment of certain Acts

By | August 7, 2017

Section 173 Chhattishgarh GST Act 2017 ( Section 173 Chhattishgarh 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 this Act, the Chhattisgarh Municipal Corporation Act, 1956 (23 of 1956) and the Chhattisgarh… Read More »

Section 172 Chhattishgarh GST Act 2017 : Removal of difficulties

By | August 7, 2017

Section 172 Chhattishgarh GST Act 2017 ( Section 172 Chhattishgarh 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 a special order published… Read More »

Section 171 Chhattishgarh GST Act 2017 : Anti-profiteering Measure.

By | August 7, 2017

Section 171 Chhattishgarh GST Act 2017 ( Section 171 Chhattishgarh 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 way of commensurate reduction… Read More »

Section 170 Chhattishgarh GST Act 2017 : Rounding off of tax etc

By | August 7, 2017

Section 170 Chhattishgarh GST Act 2017 ( Section 170 Chhattishgarh 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 the provisions of this… Read More »

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

By | August 7, 2017

Section 169 Chhattishgarh GST Act 2017 ( Section 169 Chhattishgarh 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 any one of the… Read More »

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

By | August 7, 2017

Section 168 Chhattishgarh GST Act 2017 ( Section 168 Chhattishgarh 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 of this Act, issue… Read More »

Section 167 Chhattishgarh GST Act 2017 : Delegation of powers

By | August 7, 2017

Section 167 Chhattishgarh GST Act 2017 ( Section 167 Chhattishgarh 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 officer under this Act… Read More »

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

By | August 7, 2017

Section 166 Chhattishgarh GST Act 2017 ( Section 166 Chhattishgarh 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 Act, shall be laid,… Read More »

Section 165 Chhattishgarh GST Act 2017 : Power of Government to make rules

By | August 7, 2017

Section 165 Chhattishgarh GST Act 2017 ( Section 165 Chhattishgarh GST Act 2017 explains Power of Government to make rules  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Power of Government to make rules.  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. Chhattishgarh GST… Read More »

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

By | August 7, 2017

Section 164 Chhattishgarh GST Act 2017 ( Section 164 Chhattishgarh GST Act 2017 explains Power of Government to make rules  and is Covered in CHAPTER XXI : MISCELLANEOUS ) 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 163 Chhattishgarh GST Act 2017 : Levy of fee.

By | August 7, 2017

Section 163 Chhattishgarh GST Act 2017 ( Section 163 Chhattishgarh GST Act 2017 explains Levy of fee  and is Covered in CHAPTER XXI : MISCELLANEOUS ) Levy of fee. 163 . Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as… Read More »

Section 162 Chhattishgarh GST Act 2017 : Bar on jurisdiction of Civil Courts

By | August 7, 2017

Section 162 Chhattishgarh GST Act 2017 ( Section 162 Chhattishgarh 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 arising from or relating… Read More »

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

By | August 7, 2017

Section 161 Chhattishgarh GST Act 2017 ( Section 161 Chhattishgarh 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 provisions of this Act,… Read More »