Attention Exporters: Provide complete and correct Shipping Bill Number while filing Table 6A of GSTR-1, to ensure that the GST System transmits the export invoice data, in case of export of goods with payment of IGST, to ICEGATE for refund.
Circular No 35/9/2018 GST F. No. B-1/20/2016-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit Circular No 35/9/2018 GST Room No. 146G, North Block, New Delhi, 5 th March 2018 Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se… Read More »
E Proceedings under Income Tax : News [Part 22] TaxHeal.com
Section 151 of Tamil Nadu GST Act 2017 ( Section 151 of Tamil Nadu GST Act 2017 explains Power to collect statistics and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] 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… Read More »
Section 150 of Tamil Nadu GST Act 2017 ( Section 150 of Tamil Nadu GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] 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;… Read More »
Section 149 of Tamil Nadu GST Act 2017 ( Section 149 of Tamil Nadu GST Act 2017 explains Goods and services tax compliance rating and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] Goods and services tax compliance rating 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the… Read More »
Section 148 of Tamil Nadu GST Act 2017 ( Section 148 of Tamil Nadu GST Act 2017 explains Special procedure for certain processes and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] 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… Read More »
Section 147 of Tamil Nadu GST Act 2017 ( Section 147 of Tamil Nadu GST Act 2017 explains Deemed Exports and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] 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… Read More »
Section 146 of Tamil Nadu GST Act 2017 ( Section 146 of Tamil Nadu GST Act 2017 explains Common Portal and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 28-6-2017] 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… Read More »
Section 145 of Tamil Nadu GST Act 2017 ( Section 145 of Tamil Nadu 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 ) [Enforced with effect from 1-7-2017] Admissibility of micro films, facsimile copies of documents and computer printouts as documents… Read More »