Section 122 of Mizoram GST Act 2017 ( Section 122 of Mizoram GST Act 2017 explains Penalty for certain offences and is covered in Chapter XIX : OFFENCES AND PENALTIES ) Penalty for certain offences 122. (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or… Read More »
Section 121 of Mizoram GST Act 2017 ( Section 121 of Mizoram GST Act 2017 explains Non appealable decisions and orders and is covered in Chapter XVIII : APPEALS AND REVISION ) Non appealable decisions and orders 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed… Read More »
Section 120 of Mizoram GST Act 2017 ( Section 120 of Mizoram GST Act 2017 explains Appeal not to be filed in certain cases and is covered in Chapter XVIII : APPEALS AND REVISION ) Appeal not to be filed in certain cases 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or… Read More »
Section 118 of Mizoram GST Act 2017 ( Section 118 of Mizoram GST Act 2017 explains Appeal to Supreme Court and is covered in Chapter XVIII : APPEALS AND REVISION ) Appeal to Supreme Court 118. (1) An appeal shall lie to the Supreme Court- (a) from any order passed by the National Bench or Regional Benches of the Appellate… Read More »
Section 119 of Mizoram GST Act 2017 ( Section 119 of Mizoram GST Act 2017 explains Sums due to be paid notwithstanding appeal etc and is covered in Chapter XVIII : APPEALS AND REVISION ) Sums due to be paid notwithstanding appeal etc. 119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums… Read More »
Section 117 of Mizoram GST Act 2017 ( Section 117 of Mizoram GST Act 2017 explains Appeal to High Court and is covered in Chapter XVIII : APPEALS AND REVISION ) Appeal to High Court 117. (1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to… Read More »
Non GST items What are the Items outside the GST Act of India? Alcohol for human consumption : Power to tax remains with the State Entertainment tax levied by local bodies : Power to tax remains with local bodies Five petroleum products – crude oil , diesel, petrol, natural gas and ATF : GST Council… Read More »
Can the ITC be taken on staff bus which is used for transportation of employees ? Input Tax Credit can not be taken as per Section 17(5)of CGST Act 2017 Section 17(5) of CGST act 2017 :-…….. Input tax credit shall not be available in respect of the following, namely:— (a) motor vehicles and other conveyances except… Read More »
Section 116 of Mizoram GST Act 2017 ( Section 116 of Mizoram GST Act 2017 explains Appearance by authorised representative and is covered in Chapter XVIII : APPEALS AND REVISION ) Appearance by authorised representative 116. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate… Read More »
Section 115 of Mizoram GST Act 2017 ( Section 115 of Mizoram GST Act 2017 explains Interest on refund of amount paid for admission of appeal and is covered in Chapter XVIII : APPEALS AND REVISION ) Interest on refund of amount paid for admission of appeal 115. Where an amount paid by the appellant under sub-section (6) of section… Read More »