Section 147 Gujarat GST Act 2017 ( Section 147 Gujarat GST Act 2017 explains Deemed Exports and is covered in CHAPTER XXI MISCELLANEOUS ) Deemed Exports 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment for such supplies is received either in… Read More »
Section 146 Gujarat GST Act 2017 ( Section 146 Gujarat GST Act 2017 explains Common Portal and is covered in CHAPTER XXI MISCELLANEOUS ) Common Portal 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax,… Read More »
Section 145 Gujarat GST Act 2017 ( Section 145 Gujarat GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and evidence and is covered in CHAPTER XXI MISCELLANEOUS ) Admissibility of micro films, facsimile copies of documents and computer printouts as documents and evidence 145. (1) Notwithstanding anything contained in any other… Read More »
Section 144 Gujarat GST Act 2017 ( Section 144 Gujarat GST Act 2017 explains Presumption as to documents in certain cases and is covered in CHAPTER XXI MISCELLANEOUS ) Presumption as to documents in certain cases 144. Where any document- (i) is produced by any person under this Act or any other law for the time being in force; or… Read More »
Section 143 Gujarat GST Act 2017 ( Section 143 Gujarat GST Act 2017 explains Job-work procedure and is covered in CHAPTER XXI MISCELLANEOUS ) Job-work procedure 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment… Read More »
Section 142 Gujarat GST Act 2017 ( Section 142 Gujarat GST Act 2017 explains Miscellaneous transitional provisions and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ) Miscellaneous transitional provisions 142. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to… Read More »
Section 141 Gujarat GST Act 2017 ( Section 141 Gujarat GST Act 2017 explains Transfitional provisions relating job-work and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ) Transfitional provisions relating job-work 141. (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job-worker for further processing, testing,… Read More »
Section 140 Gujarat GST Act 2017 ( Section 140 Gujarat GST Act 2017 explains Transitional arrangements for input tax credit and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ) Transitional arrangements for input tax credit 140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit… Read More »
Section 139 Gujarat GST Act 2017 ( Section 139 Gujarat GST Act 2017 explains Migration of existing taxpayers and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ) Migration of existing taxpayers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate… Read More »
Section 138 Gujarat GST Act 2017 ( Section 138 Gujarat GST Act 2017 explains Compounding of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) Compounding of offences 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to… Read More »