Daily Archives: December 16, 2017

GST Council 24th Meeting Decision : E way Bill w.e.f 01.02.2018

By | December 16, 2017

GST Council 24th Meeting Decision : E way Bill w.e.f 01.02.2018 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 »

24th GST Council Meeting Decisions : e-way Bill w.e.f 01.02.2018 Compulsory

By | December 16, 2017

The 24th GST Council Meeting held today through video conferencing decides that Inter-State e-way Bill to be made compulsory from 1st of February, 2018;  The System to be ready by 16th of January, 2018; The Uniform System of e-way Bill for Inter-State as well as Intra-State movement will be implemented across the country by 1st… Read More »

Section 66 of Meghalaya GST Act 2017 : Special audit

By | December 16, 2017

Section 66 of Meghalaya GST Act 2017 ( Section 66 of Meghalaya GST Act 2017 explains Special audit and is covered in Chapter XIII : AUDIT) Special audit 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and… Read More »

Section 65 of Meghalaya GST Act 2017 : Audit by tax authorities

By | December 16, 2017

Section 65 of Meghalaya GST Act 2017 ( Section 65 of Meghalaya GST Act 2017 explains Audit by tax authorities and is covered in Chapter XIII : AUDIT) Audit by tax authorities 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for… Read More »

Section 64 of Meghalaya GST Act 2017 : Summary assessment in certain special cases

By | December 16, 2017

Section 64 of Meghalaya GST Act 2017 ( Section 64 of Meghalaya GST Act 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… Read More »

Section 63 of Meghalaya GST Act 2017 : Assessment of unregistered persons

By | December 16, 2017

Section 63 of Meghalaya GST Act 2017 ( Section 63 of Meghalaya GST Act 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… Read More »

Section 62 of Meghalaya GST Act 2017 : Assessment of non-filers of returns

By | December 16, 2017

Section 62 of Meghalaya GST Act 2017 ( Section 62 of Meghalaya GST Act 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… Read More »

Section 61 of Meghalaya GST Act 2017 : Scrutiny of returns

By | December 16, 2017

Section 61 of Meghalaya GST Act 2017 ( Section 61 of Meghalaya GST Act 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… Read More »