Daily Archives: August 17, 2017

Section 174 Gujarat GST Act 2017 : Savings

By | August 17, 2017

Section 174 Gujarat GST Act 2017 ( Section 174 Gujarat GST Act 2017 explains Savings and is covered in CHAPTER XXI MISCELLANEOUS   )  Savings 174. (1) The repeal of the Acts specified in section shall not— (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended… Read More »

Section 173 Gujarat GST Act 2017 : Repeal

By | August 17, 2017

Section 173 Gujarat GST Act 2017 ( Section 173 Gujarat GST Act 2017 explains Repeal  and is covered in CHAPTER XXI MISCELLANEOUS   )  Repeal 173. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (i) the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 (Guj. 22 of 2001);… Read More »

Section 172 Gujarat GST Act 2017 : Removal of difficulties

By | August 17, 2017

Section 172 Gujarat GST Act 2017 ( Section 172 Gujarat 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 in… Read More »

Section 171 Gujarat GST Act 2017 : Anti-profiteering Measure

By | August 17, 2017

Section 171 Gujarat GST Act 2017 ( Section 171 Gujarat 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 in… Read More »

Section 170 Gujarat GST Act 2017 : Rounding off of tax, etc.

By | August 17, 2017

Section 170 Gujarat GST Act 2017 ( Section 170 Gujarat 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 Act… Read More »

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

By | August 17, 2017

Section 169 Gujarat GST Act 2017 ( Section 169 Gujarat 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 following… Read More »

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

By | August 17, 2017

Section 168 Gujarat GST Act 2017 ( Section 168 Gujarat 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 such… Read More »

Section 167 Gujarat GST Act 2017 : Delegation of powers

By | August 17, 2017

Section 167 Gujarat GST Act 2017 ( Section 167 Gujarat 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 may… Read More »

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

By | August 17, 2017

Section 166 Gujarat GST Act 2017 ( Section 166 Gujarat 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, as… Read More »

Section 165 Gujarat GST Act 2017 : Power to make regulations

By | August 17, 2017

Section 165 Gujarat GST Act 2017 ( Section 165 Gujarat GST Act 2017 explains Power to make regulations and is covered in CHAPTER XXI 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. Gujarat GST Act 2017 Gujarat GST… Read More »