Section 158 Himachal Pradesh GST Act 2017 ( Section 158 Himachal Pradesh GST Act 2017 explains Disclosure of information by a public servant and is covered in CHAPTER-XXI 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… Read More »
Section 157 Himachal Pradesh GST Act 2017 ( Section 157 Himachal Pradesh GST Act 2017 explains Protection of action taken under this Act and is covered in CHAPTER-XXI 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… Read More »
Section 156 Himachal Pradesh GST Act 2017 ( Section 156 Himachal Pradesh GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER-XXI 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… Read More »
Section 155 Himachal Pradesh GST Act 2017 ( Section 155 Himachal Pradesh GST Act 2017 explains Burden of proof and is covered in CHAPTER-XXI 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. Himachal Pradesh GST Act… Read More »
Section 154 Himachal Pradesh GST Act 2017 ( Section 154 Himachal Pradesh GST Act 2017 explains Power to take samples and is covered in CHAPTER-XXI 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… Read More »
Section 153 Himachal Pradesh GST Act 2017 ( Section 153 Himachal Pradesh GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER-XXI 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… Read More »
Section 152 Himachal Pradesh GST Act 2017 ( Section 152 Himachal Pradesh GST Act 2017 explains Bar on disclosure of information and is covered in CHAPTER-XXI 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,… Read More »
Section 151 Himachal Pradesh GST Act 2017 ( Section 151 Himachal Pradesh GST Act 2017 explains Power to collect statistics and is covered in CHAPTER-XXI 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… Read More »
Taxpayers’ data does not pose risk of violation of privacy: GSTN The taxpayers’ GST information does not pose any risk towards violation of people’s privacy as the data is not shared with anybody and even the Goods and Services Tax Network or its Board members cannot view it, GSTN said on Thursday. GSTN is the… Read More »
Revised guidelines for stay of demand before CIT(A) have prospective effect; CBDT clarifies [ Refer Pay 20% of disputed demand for Stay of Demand at CIT (A) of Income Tax :DATED 31-7-2017 ] F.No.404/72/93-ITCC Dated 25th August 2017 Subject Partial modification of Instruction No 1914 dated 21.03.1996 to provide for guidelines for stay of demand at the… Read More »