Section 78 Himachal Pradesh GST Act 2017 ( Section 78 Himachal Pradesh GST Act 2017 explains Initiation of recovery proceedings and is covered in CHAPTER-XV DEMANDS AND RECOVERY ) Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of… Read More »
Section 77 Himachal Pradesh GST Act 2017 ( Section 77 Himachal Pradesh GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER-XV DEMANDS AND RECOVERY ) Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax and State… Read More »
Section 76 Himachal Pradesh GST Act 2017 ( Section 76 Himachal Pradesh GST Act 2017 explains Tax collected but not paid to Government and is covered in CHAPTER-XV DEMANDS AND RECOVERY ) Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or… Read More »
Penalty for late filing of GSTR 3B Penalty for late filing of GSTR 3B is Rs 100 for every day subject to the maximum of Rs 5000/-. You can refer Section 47 of CGST Act 2017. Section 47 of CGST Act 2017 is Reproduced as follow :- Levy of late fee. 47. (1) Any registered… Read More »
For Web Circulation Only Employees’ Provident Fund Organisation (Ministry of Labour & Employment, Govt. of India) Head Office Bhavishya Nidhi Bhawan, 14-Bhikaiji Cama Place, New Delhi-110066 www.epfindia.gov.inwww.epfindia.nic.in Telephone: 011- 26713254 Fax: 011-26166609 Email: acc.fa.imc@epfindia.gov.in No: WSU/39(1)2017/Housing Scheme/10420 Dated: 18 AUG 2017 To All Addl. CPFC (HQ/Zone), Regional P.F. Commissioners-incharge of Regional Offices. Sub: Withdrawal under… Read More »
THE INSTITUTE OF COMPANY SECRETARIES OF INDIA (Statutory Body under an Act of Parliament) NOTIFICATION New Delhi, the 16th August, 2017 F. No. ICSI/6/2017.—The Notification ICSI No.1 (SS) of 2015 dated 23rd April, 2015, published in the Gazette of India, Part III, Section 4, with regard to (i) SS-1: Secretarial Standard on Meetings of the Board of… Read More »
RBI Introduces Rs 50 banknote in Mahatma Gandhi (New) Series The Reserve Bank of India will shortly issue ₹ 50 denomination banknotes in the Mahatma Gandhi (New) Series, bearing signature of Dr. Urjit R. Patel, Governor, Reserve Bank of India. The new denomination has motif of Hampi with Chariot on the reverse, depicting the country’s cultural heritage.… Read More »
How can I view the Electronic Cash Ledger? The Electronic Cash Ledger contains a summary of all the deposits made by a taxpayer. In the ledger, information is displayed major head-wise i.e., IGST, CGST, SGST/UTGST and CESS. Each major head is further divided into five minor heads: Tax, Interest, Penalty, Fee and Others. To view… Read More »
Section 75 Himachal Pradesh GST Act 2017 ( Section 75 Himachal Pradesh GST Act 2017 explains General provisions relating to determination of tax and is covered in CHAPTER-XV DEMANDS AND RECOVERY ) General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate… Read More »
Section 74 Himachal Pradesh GST Act 2017 ( Section 74 Himachal Pradesh GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful mis-statement or suppression of facts and is covered in CHAPTER-XV DEMANDS AND RECOVERY ) Determination of tax… Read More »