Daily Archives: August 13, 2017

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

By | August 13, 2017

Schedule III Delhi GST Act 2017 ( Schedule III Delhi 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… Read More »

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

By | August 13, 2017

Schedule II Delhi GST Act 2017 ( Schedule II Delhi 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;… Read More »

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

By | August 13, 2017

Schedule I Delhi GST Act 2017 ( Schedule I Delhi 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… Read More »

Section 174 Delhi GST Act 2017 : Repeal and saving

By | August 13, 2017

Section 174 Delhi GST Act 2017 ( Section 174 Delhi GST Act 2017 explains Repeal and saving and is covered in CHAPTER  XI MISCELLANEOUS    ) Repeal and saving. 174. List of other Acts to be repealed to be entered here – (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Delhi… Read More »

Section 173 Delhi GST Act 2017 : Amendment of certain Acts

By | August 13, 2017

Section 173 Delhi GST Act 2017 ( Section 173 Delhi GST Act 2017 explains Amendment of certain Acts and is covered in CHAPTER  XI MISCELLANEOUS    ) Amendment of certain Acts 173. Omissions, substitutions, and insertions in the Acts to be entered here – Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (i) in… Read More »

Section 172 Delhi GST Act 2017 : Removal of difficulties

By | August 13, 2017

Section 172 Delhi GST Act 2017 ( Section 172 Delhi GST Act 2017 explains Removal of difficulties and is covered in CHAPTER  XI 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 in… Read More »

Section 171 Delhi GST Act 2017 : Anti profiteering Measure

By | August 13, 2017

Section 171 Delhi GST Act 2017 ( Section 171 Delhi GST Act 2017 explains Anti profiteering Measure and is covered in CHAPTER  XI 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… Read More »

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

By | August 13, 2017

Section 170 Delhi GST Act 2017 ( Section 170 Delhi GST Act 2017 explains Rounding off of tax etc and is covered in CHAPTER  XI 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 Act… Read More »

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

By | August 13, 2017

Section 169 Delhi GST Act 2017 ( Section 169 Delhi GST Act 2017 explains Service of notice in certain circumstances and is covered in CHAPTER  XI 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 following… Read More »

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

By | August 13, 2017

Section 168 Delhi GST Act 2017 ( Section 168 Delhi GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER  XI 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 such… Read More »

Section 167 Delhi GST Act 2017 : Delegation of powers

By | August 13, 2017

Section 167 Delhi GST Act 2017 ( Section 167 Delhi GST Act 2017 explains Delegation of powers and is covered in CHAPTER  XI 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 may… Read More »

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

By | August 13, 2017

Section 166 Delhi GST Act 2017 ( Section 166 Delhi GST Act 2017 explains Laying of rules, regulations and notifications and is covered in CHAPTER  XI 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, as… Read More »

Section 165 Delhi GST Act 2017 : Power to make regulations

By | August 13, 2017

Section 165 Delhi GST Act 2017 ( Section 165 Delhi GST Act 2017 explains Power to make regulations and is covered in CHAPTER  XI MISCELLANEOUS    ) 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. Delhi GST Act 2017 Delhi GST… Read More »

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

By | August 13, 2017

Section 164 Delhi GST Act 2017 ( Section 164 Delhi GST Act 2017 explains Power of Government to make rules and is covered in CHAPTER  XI 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 to… Read More »

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

By | August 13, 2017

Section 162 Delhi GST Act 2017 ( Section 162 Delhi GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in CHAPTER  XI 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 to… Read More »

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

By | August 13, 2017

Section 161 Delhi GST Act 2017 ( Section 161 Delhi GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in CHAPTER  XI 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, any… Read More »

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

By | August 13, 2017

Section 160 Delhi GST Act 2017 ( Section 160 Delhi GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in CHAPTER  XI MISCELLANEOUS    ) 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, issued,… Read More »

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

By | August 13, 2017

Section 159 Delhi GST Act 2017 ( Section 159 Delhi GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 opinion… Read More »

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

By | August 13, 2017

Section 158 Delhi GST Act 2017 ( Section 158 Delhi GST Act 2017 explains Disclosure of information by a public servant and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 record… Read More »

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

By | August 13, 2017

Section 157 Delhi GST Act 2017 ( Section 157 Delhi GST Act 2017 explains Protection of action taken under this Act and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 Tribunal… Read More »

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

By | August 13, 2017

Section 156 Delhi GST Act 2017 ( Section 156 Delhi GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER  XI MISCELLANEOUS    ) 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. Delhi… Read More »

Section 155 Delhi GST Act 2017 : Burden of Proof

By | August 13, 2017

Section 155 Delhi GST Act 2017 ( Section 155 Delhi GST Act 2017 explains Burden of Proof and is covered in CHAPTER  XI MISCELLANEOUS    ) 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. Delhi GST Act 2017 Delhi GST… Read More »

Section 154 Delhi GST Act 2017 : Power to take samples

By | August 13, 2017

Section 154 Delhi GST Act 2017 ( Section 154 Delhi GST Act 2017 explains Power to take samples and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 for… Read More »

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

By | August 13, 2017

Section 153 Delhi GST Act 2017 ( Section 153 Delhi GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 of… Read More »

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

By | August 13, 2017

Section 152 Delhi GST Act 2017 ( Section 152 Delhi GST Act 2017 explains Bar on disclosure of information and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 the… Read More »

Section 151 Delhi GST Act 2017 : Power to collect statistics

By | August 13, 2017

Section 151 Delhi GST Act 2017 ( Section 151 Delhi GST Act 2017 explains Power to collect statistics and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 or… Read More »

Section 150 Delhi GST Act 2017 : Obligation to furnish information return

By | August 13, 2017

Section 150 Delhi GST Act 2017 ( Section 150 Delhi GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 Government responsible… Read More »

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

By | August 13, 2017

Section 149 Delhi GST Act 2017 ( Section 149 Delhi GST Act 2017 explains Goods and services tax compliance rating and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 the… Read More »

Section 148 Delhi GST Act 2017 : Special procedure for certain processes

By | August 13, 2017

Section 148 Delhi GST Act 2017 ( Section 148 Delhi GST Act 2017 explains Special procedure for certain processes and is covered in CHAPTER  XI MISCELLANEOUS    ) 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 the… Read More »