Section 155 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 155 Jharkhand GST Act 2017 explains Burden of Proof. and is covered in CHAPTER XXI MISCELLANEOUS ) Burden of Proof. 155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such… Read More »
Section 154 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 154 Jharkhand GST Act 2017 explains Power to take samples. and is covered in CHAPTER XXI MISCELLANEOUS ) Power to take samples. 154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers… Read More »
Section 153 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 153 Jharkhand GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER XXI MISCELLANEOUS ) Taking assistance from an expert. 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and… Read More »
Section 152 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 152 Jharkhand GST Act 2017 explains Bar on disclosure of information and is covered in CHAPTER XXI MISCELLANEOUS ) Bar on disclosure of information. 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section… Read More »
Section 151 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 151 Jharkhand GST Act 2017 explains Power to collect statistics and is covered in CHAPTER XXI MISCELLANEOUS ) Power to collect statistics. 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating… Read More »
Section 150 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 150 Jharkhand GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER XXI MISCELLANEOUS ) Obligation to furnish information return. 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c)… Read More »
Section 149 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 149 Jharkhand GST Act 2017 explains Goods and services tax compliance rating.and is covered in CHAPTER XXI MISCELLANEOUS ) Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based… Read More »
Section 148 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 148 Jharkhand GST Act 2017 explains Special procedure for certain processes and is covered in CHAPTER XXI MISCELLANEOUS ) Special procedure for certain processes. 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify… Read More »
Section 147 Jharkhand GST Act 2017 Enforced with effect from 01.07.2017 ( Section 147 Jharkhand 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… Read More »
Section 146 Jharkhand GST Act 2017 Enforced with effect from 22.06.2017 ( Section 146 Jharkhand 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,… Read More »