Monthly Archives: August 2017

No penalty for non-filing of GST return when assessee wrongly registered as sole proprietor instead of partnership firm: HC

By | August 28, 2017

HIGH COURT OF ALLAHABAD Modern Pipe Industries v. State of U.P PANKAJ MITHAL AND UMESH CHANDRA TRIPATHI, JJ. WRIT TAX NO. 583 OF 2017 AUGUST  24, 2017 Piyush Agrawal for the Petitioner. C.S.C., A.S.G.I., C.B. Tripathi and Krishna Agarwal for the Respondent. ORDER   1. The short grievance in this petition is under the GST the petitioner has been registered as sole proprietor in… Read More »

GST FAQ on Composition, Exports, Invoice and Returns , Job Work ,Levy

By | August 28, 2017

GST FAQ on Composition, Exports, Invoice and Returns , Job Work ,Levy GST FAQ COMPOSITION Q.1 Whether a person can avail the composition scheme on Small Retail Trading of goods if he is holding both incomes like Sale of business: Rs. 25 lakh (Small Retail Trader) and Rental income: Rs. 12 lakh, whereas the person was registered… Read More »

GST Tips – Govt Supplies neither Goods nor Services under GST 

By | August 28, 2017

 GST Tips – Govt Supplies neither goods nor services under GST  Supplies neither Supply of Goods nor services under GST Act; Notification No 14/2017 Central Tax (Rate) Dated 28th June 2017 GST Video Tutorials Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms… Read More »

GST Mismatch in GST Returns Explained – MIS 1,2,3,4 & Form 3B – Video

By | August 28, 2017

GST Mismatch in GST Returns Explained – MIS 1,2,3,4 & Form 3B  GST Video Tutorials Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST… Read More »

Section 50 Jammu & Kashmir GST Act 2017 : Interest on delayed payment of tax.

By | August 28, 2017

Section 50 Jammu & Kashmir GST Act 2017 ( Section 50 Jammu & Kashmir GST Act 2017 explains Interest on delayed payment of tax.  and is covered in CHAPTER-X PAYMENT OF TAX )  Interest on delayed payment of tax. 50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made… Read More »

Section 49 Jammu & Kashmir GST Act 2017 : Payment of tax, interest, penalty and other amounts.

By | August 28, 2017

Section 49 Jammu & Kashmir GST Act 2017 ( Section 49 Jammu & Kashmir GST Act 2017 explains Payment of tax, interest, penalty and other amounts.  and is covered in CHAPTER-X PAYMENT OF TAX )  Payment of tax, interest, penalty and other amounts. 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by… Read More »

Section 48 Jammu & Kashmir GST Act 2017 : Goods and services tax practitioners.

By | August 28, 2017

Section 48 Jammu & Kashmir GST Act 2017 ( Section 48 Jammu & Kashmir GST Act 2017 explains Goods and services tax practitioners  and is covered in CHAPTER- IX RETURNS )  Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant… Read More »