Section 149 Kerala GST Ordinance 2017 [ Section 149 Kerala GST Ordinance 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 on his record of compliance with the… Read More »
Section 148 Kerala GST Ordinance 2017 [ Section 148 Kerala GST Ordinance 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 certain classes of registered persons, and the… Read More »
Section 147 Kerala GST Ordinance 2017 [ Section 147 Kerala GST Ordinance 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 Indian… Read More »
Section 146 Kerala GST Ordinance 2017 [ Section 146 Kerala GST Ordinance 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, electronic… Read More »
Section 145 Kerala GST Ordinance 2017 [ Section 145 Kerala GST Ordinance 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence and is covered in CHAPTER XXI MISCELLANEOUS ] Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 145. (1) Notwithstanding anything contained in any… Read More »
Section 144 Kerala GST Ordinance 2017 [ Section 144 Kerala GST Ordinance 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 Ordinance or any other law for the time being in force; or… Read More »
Section 143 Kerala GST Ordinance 2017 [ Section 143 Kerala GST Ordinance 2017 explains Jobwork procedure and is covered in CHAPTER XXI MISCELLANEOUS ] Jobwork 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 Kerala GST Ordinance 2017 [ Section 142 Kerala GST Ordinance 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 Kerala GST Ordinance 2017 [ Section 141 Kerala GST Ordinance 2017 explains Transitional provisions relating to job work and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ] Transitional provisions relating to 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… Read More »
Section 140 Kerala GST Ordinance 2017 [ Section 140 Kerala GST Ordinance 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 »