Section 106 Himachal Pradesh GST Act 2017 ( Section 106 Himachal Pradesh GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in CHAPTER-XVII ADVANCE RULING ) Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have powers to regulate its own procedure. … Read More »
Section 105 Himachal Pradesh GST Act 2017 ( Section 105 Himachal Pradesh GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in CHAPTER-XVII ADVANCE RULING ) Powers of Authority and Appellate Authority 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing… Read More »
Section 104 Himachal Pradesh GST Act 2017 ( Section 104 Himachal Pradesh GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in CHAPTER-XVII ADVANCE RULING ) Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4)… Read More »
Section 103 Himachal Pradesh GST Act 2017 ( Section 103 Himachal 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 who had sought… Read More »
Section 102 Himachal Pradesh GST Act 2017 ( Section 102 Himachal 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 error apparent… Read More »
Section 101 Himachal Pradesh GST Act 2017 ( Section 101 Himachal 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 thinks fit,… Read More »
Divorce or Separation May Affect Taxes Taxpayers who are divorcing or recently divorced need to consider the impact divorce or separation may have on their taxes. Alimony payments paid under a divorce or separation instrument are deductible by the payer, and the recipient must include it in income. Name or address changes and individual retirement… Read More »
GST on Selling of space for advertisement in print media – Clarification regarding. Query has been raised regarding GST applicable on selling of space for advertisement in print media. Selling of space for advertisement in print media is leviable to GST @ 5%.If the advertisement agency works on principal to principal basis, that is, buys… Read More »
Cabinet gives in-principle approval for Public Sector Banks to amalgamate through an Alternative Mechanism (AM) The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has given in-principle approval for Public Sector Banks to amalgamate through an Alternative Mechanism (AM). The decision would facilitate consolidation among the Nationalised Banks to create strong and competitive… Read More »
Casual taxable person in GST Introduction “Casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.… Read More »