Daily Archives: December 31, 2017

Income Tax India Help Desk Number / Income Tax India e-Filing Helpline Numbers

By | December 31, 2017

Income Tax e-Filing Helpline Numbers Revised e-Filing Helpdesk number for General Queries related to Income Tax, Rectification, Refund, Intimation and other Income Tax Processing Related Queries, e-Filing of Income Tax Return or Forms and other value added services provided through e-Filing Portal, Form 16, Tax Credit (Form 26AS) and other queries related to TDS statement,… Read More »

CGST Rules 2017 amended upto 30/12/2017 : Download

By | December 31, 2017

CGST Rules, 2017 as amended upto 30/12/2017 CHAPTER I PRELIMINARY 1. Short title and Commencement.- (1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) “Act” means the… Read More »

Category: GST

Related person under GST

By | December 31, 2017

Related person under GST 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 GST Press Release GST Books Best Books… Read More »

GST Advance Ruling FAQ’s Part 2 : CA Satbir Singh : Video : Taxheal.com

By | December 31, 2017

GST Advance Ruling FAQ’s Part 2  CA Satbir Singh : Taxheal.com 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 »

जीएसटी समाचार GST News 31.12.2017 by CA Satbir Singh I TaxHeal.Com

By | December 31, 2017

जीएसटी समाचार GST News 31.12.2017 by CA Satbir Singh I TaxHeal.Com   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… Read More »

Section 110 of Mizoram GST Act 2017 : President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc

By | December 31, 2017

Section 110 of Mizoram GST Act 2017 ( Section 110 of  Mizoram GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc and is covered in Chapter XVIII : APPEALS AND REVISION ) President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110. The qualifications, appointment, salary and allowances,… Read More »

Section 109 of Mizoram GST Act 2017 : Appellate Tribunal and Benches thereof

By | December 31, 2017

Section 109 of Mizoram GST Act 2017 ( Section 109 of  Mizoram GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in Chapter XVIII : APPEALS AND REVISION ) Appellate Tribunal and Benches thereof 109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax… Read More »

Section 108 of Mizoram GST Act 2017 : Powers of Revisional Authority

By | December 31, 2017

Section 108 of Mizoram GST Act 2017 ( Section 108 of  Mizoram GST Act 2017 explains Powers of Revisional Authority and is covered in Chapter XVIII : APPEALS AND REVISION ) Powers of Revisional Authority 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information… Read More »

Section 107 of Mizoram GST Act 2017 : Appeals to Appellate Authority

By | December 31, 2017

Section 107 of Mizoram GST Act 2017 ( Section 107 of  Mizoram GST Act 2017 explains Appeals to Appellate Authority and is covered in Chapter XVIII : APPEALS AND REVISION ) Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may… Read More »

Section 106 of Mizoram GST Act 2017 : Procedure of Authority and Appellate Authority

By | December 31, 2017

Section 106 of Mizoram GST Act 2017 ( Section 106 of  Mizoram GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.… Read More »

Section 105 of Mizoram GST Act 2017 : Powers of Authority and Appellate Authority

By | December 31, 2017

Section 105 of Mizoram GST Act 2017 ( Section 105 of  Mizoram GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Powers of Authority and Appellate Authority 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery and inspection;… Read More »

Section 104 of Mizoram GST Act 2017 : Advance ruling to be void in certain circumstances

By | December 31, 2017

Section 104 of Mizoram GST Act 2017 ( Section 104 of  Mizoram GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in Chapter XVII : ADVANCE RULING ) Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section… Read More »

Section 103 of Mizoram GST Act 2017 : Applicability of advance ruling

By | December 31, 2017

Section 103 of Mizoram GST Act 2017 ( Section 103 of  Mizoram GST Act 2017 explains Applicability of advance ruling and is covered in Chapter XVII : ADVANCE RULING ) Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant who… Read More »

Section 102 of Mizoram GST Act 2017 : Rectification of advance ruling

By | December 31, 2017

Section 102 of Mizoram GST Act 2017 ( Section 102 of  Mizoram GST Act 2017 explains Rectification of advance ruling and is covered in Chapter XVII : ADVANCE RULING ) Rectification of advance ruling 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error… Read More »

Section 100 of Mizoram GST Act 2017 : Appeal to the Appellate Authority

By | December 31, 2017

Section 100 of Mizoram GST Act 2017 ( Section 100 of  Mizoram GST Act 2017 explains Appeal to the Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Appeal to the Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may… Read More »

Section 101 of Mizoram GST Act 2017 : Orders of Appellate Authority

By | December 31, 2017

Section 101 of Mizoram GST Act 2017 ( Section 101 of  Mizoram GST Act 2017 explains Orders of Appellate Authority and is covered in Chapter XVII : ADVANCE RULING ) Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks… Read More »

Section 99 of Mizoram GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | December 31, 2017

Section 99 of Mizoram GST Act 2017 ( Section 99 of  Mizoram GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in Chapter XVII : ADVANCE RULING ) Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as Mizoram Appellate Authority for Advance Ruling for… Read More »

Section 98 of Mizoram GST Act 2017 : Procedure on receipt of application

By | December 31, 2017

Section 98 of Mizoram GST Act 2017 ( Section 98 of  Mizoram GST Act 2017 explains Procedure on receipt of application and is covered in Chapter XVII : ADVANCE RULING ) Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary,… Read More »

Section 97 of Mizoram GST Act 2017 : Application for advance fuling

By | December 31, 2017

Section 97 of Mizoram GST Act 2017 ( Section 97 of  Mizoram GST Act 2017 explains Application for advance fuling and is covered in Chapter XVII : ADVANCE RULING ) Application for advance fuling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such… Read More »

Section 96 of Mizoram GST Act 2017 : Constitution of Authority for Advance Ruling

By | December 31, 2017

Section 96 of Mizoram GST Act 2017 ( Section 96 of  Mizoram GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in Chapter XVII : ADVANCE RULING ) Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Mizoram Authority for Advance Ruling: Provided that the… Read More »

Section 95 of Mizoram GST Act 2017 : Definitions : ADVANCE RULING

By | December 31, 2017

Section 95 of Mizoram GST Act 2017 ( Section 95 of  Mizoram GST Act 2017 explains Definitions and is covered in Chapter XVII : ADVANCE RULING ) Definitions 95. In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions… Read More »

 Section 94 of Mizoram GST Act 2017 : Liability in other cases

By | December 31, 2017

Section 94 of Mizoram GST Act 2017 ( Section 94 of  Mizoram GST Act 2017 explains  Liability in other cases and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES )  Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm,… Read More »

Section 93 of Mizoram GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

By | December 31, 2017

Section 93 of Mizoram GST Act 2017 ( Section 93 of  Mizoram GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as… Read More »

Section 92 of Mizoram GST Act 2017 :  Liability of Court of Wards, etc

By | December 31, 2017

Section 92 of Mizoram GST Act 2017 ( Section 92 of  Mizoram GST Act 2017 explains  Liability of Court of Wards, etc and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES )  Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable person owning a business in… Read More »

Section 91 of Mizoram GST Act 2017 : Liability of guardians, trustees etc

By | December 31, 2017

Section 91 of Mizoram GST Act 2017 ( Section 91 of  Mizoram GST Act 2017 explains Liability of guardians, trustees etc and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried… Read More »

Section 90 of Mizoram GST Act 2017 : Liability of partners of firm to pay tax

By | December 31, 2017

Section 90 of Mizoram GST Act 2017 ( Section 90 of  Mizoram GST Act 2017 explains Liability of partners of firm to pay tax and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time… Read More »