Section 64 Kerala GST Ordinance 2017 [ Section 64 Kerala GST Ordinance 2017 explains Summary assessment in certain special cases and is covered in CHAPTER XII ASSESSMENT ] Summary assessment in certain special cases 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional… Read More »
Section 63 Kerala GST Ordinance 2017 [ Section 63 Kerala GST Ordinance 2017 explains Assessment of unregistered persons and is covered in CHAPTER XII ASSESSMENT ] Assessment of unregistered persons 63. Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or whose registration… Read More »
Section 62 Kerala GST Ordinance 2017 [ Section 62 Kerala GST Ordinance 2017 explains Assessment of non-filers of returns and is covered in CHAPTER XII ASSESSMENT ] Assessment of non-filers of returns 62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section… Read More »
Section 61 Kerala GST Ordinance 2017 [ Section 61 Kerala GST Ordinance 2017 explains Scrutiny of returns and is covered in CHAPTER XII ASSESSMENT ] Scrutiny of returns 61. (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if… Read More »
Section 60 Kerala GST Ordinance 2017 [ Section 60 Kerala GST Ordinance 2017 explains Provisional assessment and is covered in CHAPTER XII ASSESSMENT ] Provisional assessment 60. (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he… Read More »
Section 59 Kerala GST Ordinance 2017 [ Section 59 Kerala GST Ordinance 2017 explains Self-assessment and is covered in CHAPTER XII ASSESSMENT ] Self-assessment 59. Every registered person shall self-assess the taxes payable under this Ordinance and furnish a return for each tax period as specified under section 39. Kerala GST Ordinance 2017 Kerala GST Rules 2017 Kerala GST Notifications… Read More »
Section 58 Kerala GST Ordinance 2017 [ Section 58 Kerala GST Ordinance 2017 explains Utilisation of Fund and is covered in CHAPTER XI REFUNDS ] Utilisation of Fund 58. (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed. (2) The Government or the… Read More »
Section 57 Kerala GST Ordinance 2017 [ Section 57 Kerala GST Ordinance 2017 explains Consumer Welfare Fund and is covered in CHAPTER XI REFUNDS ] Consumer Welfare Fund 57. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund, — (a) the amount referred to in sub-section (5) of… Read More »
Section 56 Kerala GST Ordinance 2017 [ Section 56 Kerala GST Ordinance 2017 explains Interest on delayed refunds and is covered in CHAPTER XI REFUNDS ] Interest on delayed refunds 56. If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application… Read More »
Guide to Ind AS under MAT by CA Santosh Maller (Author, Contributor) Description MAT treatment for Ind AS adjustments and first-time adoption options (As per Finance Act, 2017) Requirements under Ind AS and consequential MAT calculation with 110 examples and illustrations with journal entries and MAT calculation tables covering latest CBDT circulars and announcements and author’s practical… Read More »