Transition Form GST TRAN 1 How can I file transition form GST TRAN – 1? Every registered person who is eligible to take credit of eligible duties and taxes paid under existing laws in respect of input or input services or capital goods in his/her Electronic Credit Ledger, needs to file a declaration in Form… Read More »
Companies Act With Rules 8th Edition September 2017 Taxmann Book Incorporating Annotated Text of Companies Act 2013 & Rules framed thereunder Rules Framed under Companies Act 2013 Circulars & Notifications issued under Companies Act 2013 New SS-1 and SS-2 effective from 1-10-2017 Annotation under each section shows Relevant rules framed under the relevant section Reference… Read More »
Section 60 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 60 Jharkhand GST Act 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… Read More »
Section 59 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 59 Jharkhand GST Act 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 Act and furnish a return for each tax period as specified under section 39. Jharkhand GST Act 2017 Jharkhand… Read More »
Section 58 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 58 Jharkhand GST Act 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.… Read More »
Section 57 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 57 Jharkhand GST Act 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… Read More »
Section 56 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 56 Jharkhand GST Act 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… Read More »
Section 55 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 55 Jharkhand GST Act 2017 explains Refund in certain cases and is covered in CHAPTER XI REFUNDS ) Refund in certain cases. 55. The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial… Read More »
Section 54 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 54 Jharkhand GST Act 2017 explains Refund of tax and is covered in CHAPTER XI REFUNDS ) Refund of tax. 54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an… Read More »
Section 53 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 53 Jharkhand GST Act 2017 explains Transfer of input tax credit and is covered in CHAPTER X PAYMENT OF TAX ) Transfer of input tax credit. 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and… Read More »