Monthly Archives: December 2017

Section 153 of Meghalaya GST Act 2017 : Taking assistance from an expert

By | December 24, 2017

Section 153 of Meghalaya GST Act 2017 ( Section 153 of Meghalaya GST Act 2017 explains Taking assistance from an expert and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Taking assistance from an expert 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest… Read More »

Section 152 of Meghalaya GST Act 2017 : Bar on disclosure of information required under section 151

By | December 24, 2017

Section 152 of Meghalaya GST Act 2017 ( Section 152 of Meghalaya GST Act 2017 explains Bar on disclosure of information required under section 151 and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Bar on disclosure of information required under section 151 152. (1) No information of any individual return or part thereof with respect to any matter… Read More »

Section 151 of Meghalaya GST Act 2017 : Power to collect statistics

By | December 24, 2017

Section 151 of Meghalaya GST Act 2017 ( Section 151 of Meghalaya GST Act 2017 explains Power to collect statistics and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Power to collect statistics 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any… Read More »

Section 150 of Meghalaya GST Act 2017 : Obligation to furnish information return

By | December 24, 2017

Section 150 of Meghalaya GST Act 2017 ( Section 150 of Meghalaya GST Act 2017 explains Obligation to furnish information return and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Obligation to furnish information return 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority… Read More »

Section 149 of Meghalaya GST Act 2017 : Goods and services tax compliance rating

By | December 24, 2017

Section 149 of Meghalaya GST Act 2017 ( Section 149 of Meghalaya GST Act 2017 explains Goods and services tax compliance rating and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) 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… Read More »

Section 148 of Meghalaya GST Act 2017 : Special Procedure for certain processes

By | December 24, 2017

Section 148 of Meghalaya GST Act 2017 ( Section 148 of Meghalaya GST Act 2017 explains Special Procedure for certain processes and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) 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… Read More »

Section 147 of Meghalaya GST Act 2017 : Deemed Exports

By | December 24, 2017

Section 147 of Meghalaya GST Act 2017 ( Section 147 of Meghalaya GST Act 2017 explains Deemed Exports and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) 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… Read More »

Section 146 of Meghalaya GST Act 2017 : Common Portal

By | December 24, 2017

Section 146 of Meghalaya GST Act 2017 ( Section 146 of Meghalaya GST Act 2017 explains Common Portal and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) 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… Read More »

Section 145 of Meghalaya GST Act 2017 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

By | December 24, 2017

Section 145 of Meghalaya GST Act 2017 ( Section 145 of Meghalaya GST Act 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 PROVISIONS) Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 145. (1)… Read More »

USA IRS – Taxpayers and tax preparers can connect to the IRS through social media

By | December 24, 2017

Taxpayers and tax preparers can connect to the IRS through social media The IRS uses social media tools to share the latest information concerning taxes and the services offered to taxpayers. With just a couple of months before people begin to file your taxes, this is the perfect time for taxpayers and tax preparers to… Read More »