Section 77 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 77 Jharkhand GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Tax wrongfully collected and paid to Central Government or State Government. 77. (1) A registered person who has paid the… Read More »
Section 76 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 76 Jharkhand GST Act 2017 explains Tax collected but not paid to Government and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Tax collected but not paid to Government. 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority… Read More »
GST on Supplies from Unregistered person : Flow chart and FAQ 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 Judgments GST Press Release… Read More »
Section 75 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 75 Jharkhand GST Act 2017 explains General provisions relating to determination of tax and is covered in CHAPTER XV DEMANDS AND RECOVERY ) General provisions relating to determination of tax. 75. (1) Where the service of notice or issuance of order is stayed by an order of… Read More »
Section 74 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 74 Jharkhand GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts and is covered in CHAPTER XV DEMANDS AND… Read More »
Section 73 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 73 Jharkhand GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts and is covered in CHAPTER XV… Read More »
Section 72 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 72 Jharkhand GST Act 2017 explains Officers to assist proper officers and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Officers to assist proper officers. 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including… Read More »
Section 71 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 71 Jharkhand GST Act 2017 explains Access to business premises and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Access to business premises. 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have… Read More »
Section 70 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 70 Jharkhand GST Act 2017 explains Power to summon persons to give evidence and produce documents and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to summon persons to give evidence and produce documents. 70. (1) The proper officer under this Act shall… Read More »
Section 69 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 69 Jharkhand GST Act 2017 explains Power to arrest and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to arrest. 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b)… Read More »