Section 127 Gujarat GST Act 2017 ( Section 127 Gujarat GST Act 2017 explains Power to impose penalty in certain cases and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) Power to impose penalty in certain cases 127. Where the proper officer is of the view that a person is liable to a penalty and the same is not covered… Read More »
Section 126 Gujarat GST Act 2017 ( Section 126 Gujarat GST Act 2017 explains General disciplines related to penalty and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) General disciplines related to penalty 126. (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or mistake… Read More »
ASSAM GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017 – AMENDMENT IN RULES 3, 17, 40, 61, 87, FORM REG-01 & FORM GST TRAN-1; SUBSTITUTION OF RULE 103 & FORM GST REG-13 AND INSERTION OF RULE 44A NOTIFICATION NO.FTX.90/2016/107, DATED 17-8-2017 In exercise of the powers conferred by section 164 of the Assam Goods and… Read More »
SECTION 39 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 61 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017 [ RETURNS ] EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-3B FOR MONTH AUGUST, 2017 NOTIFICATION NO.5/2017-GST [NO.CT/GST-10/2017/192], DATED 17-8-2017 AS AMENDED BY NOTIFICATION NO.6/2017-GST [NO.CT/GST-10/2017/193], DATED 21-8-2017 In exercise of the powers… Read More »
Section 125 Gujarat GST Act 2017 ( Section 125 Gujarat GST Act 2017 explains General penalty and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) General penalty 125. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a… Read More »
Section 124 Gujarat GST Act 2017 ( Section 124 Gujarat GST Act 2017 explains Fine for failure to furnish statistics and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) Fine for failure to furnish statistics 124. If any person required to furnish any information or return under section 151,— (a) without reasonable cause fails to furnish such information or return… Read More »
Section 123 Gujarat GST Act 2017 ( Section 123 Gujarat GST Act 2017 explains Penalty for failure to furnish information return and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) Penalty for failure to furnish information return 123. If a person who is required to furnish an information return under section 150 fails to do so within the period specified… Read More »
Section 122 Gujarat GST Act 2017 ( Section 122 Gujarat GST Act 2017 explains Penalty for certain offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) Penalty for certain offences 122. (1) Where a taxable person who— (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard… Read More »
Section 121 Gujarat GST Act 2017 ( Section 121 Gujarat GST Act 2017 explains Non appealable decision and orders and is covered in CHAPTER XVIII APPEALS AND REVISION) Non appealable decision and orders 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of… Read More »
Section 120 Gujarat GST Act 2017 ( Section 120 Gujarat GST Act 2017 explains Appeal not to filed in certain cases and is covered in CHAPTER XVIII APPEALS AND REVISION) Appeal not to filed in certain cases 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such… Read More »