Daily Archives: March 7, 2018

Notification No 13/2018 Central Tax : Late Fees GSTR 5A : Rescinding notification No. 06/2018

By | March 7, 2018

Notification No 13/2018 Central Tax Rescinding notification No. 06/2018 – CT dated 23.01.2018 vide Notification No 13/2018 Central Tax Dated  7th March, 2018 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 13/2018… Read More »

Schedule III of Tamil Nadu GST Act 2017 : Activities or transactions which shall be treated neither as a supply of goods nor a supply of services

By | March 7, 2018

Schedule III of Tamil Nadu GST Act 2017 ( Schedule III of Tamil Nadu GST Act 2017 explains Activities or transactions which shall be treated neither as a supply of goods nor a supply of services )  SCHEDULE III [See Section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY… Read More »

Schedule II of Tamil Nadu GST Act 2017 : Activities to be treated as supply of goods or supply of services

By | March 7, 2018

Schedule II of Tamil Nadu GST Act 2017 ( Schedule II of Tamil Nadu GST Act 2017 explains Activities to be treated as supply of goods or supply of services )  SCHEDULE II [See Section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is… Read More »

Schedule I of Tamil Nadu GST Act 2017 : Activities to be treated as supply even if made without consideration

By | March 7, 2018

Schedule I of Tamil Nadu GST Act 2017 ( Schedule I of Tamil Nadu GST Act 2017 explains Activities to be treated as supply even if made without consideration )  SCHEDULE I [See Section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has… Read More »

Section 173 of Tamil Nadu GST Act 2017 : Amendment of certain Acts

By | March 7, 2018

Section 173 of Tamil Nadu GST Act 2017 ( Section 173 of Tamil Nadu GST Act 2017 explains Amendment of certain Acts and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Amendment of certain Acts 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act,— (i) in the Chennai… Read More »

Section 174 of Tamil Nadu GST Act 2017 : Repeal and saving

By | March 7, 2018

Section 174 of Tamil Nadu GST Act 2017 ( Section 174 of Tamil Nadu GST Act 2017 explains Repeal and saving and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Repeal and saving 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,— (i) the Tamil Nadu Value… Read More »

Section 172 of Tamil Nadu GST Act 2017 : Removal of difficulties

By | March 7, 2018

Section 172 of Tamil Nadu GST Act 2017 ( Section 172 of Tamil Nadu GST Act 2017 explains Removal of difficulties and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Removal of difficulties 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council,… Read More »

 Section 171 of Tamil Nadu GST Act 2017 : Anti-profiteering Measure

By | March 7, 2018

Section 171 of Tamil Nadu GST Act 2017 ( Section 171 of Tamil Nadu GST Act 2017 explains  Anti-profiteering Measure and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Anti-profiteering Measure 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on… Read More »

Notification No 12/2018 Central Tax : CGST (Second Amendment) Rules 2018

By | March 7, 2018

Notification No 12/2018 Central Tax Second Amendment (2018) to CGST Rules vide Notification No 12/2018 Central Tax dated 7th March, 2018 [ Refer : Notifies the date from which E-Way Bill Rules shall come into force vide Notification No 15/2018 Central Tax Dated  23rd March 2018 ] [To be published in the Gazette of India, Extraordinary, Part II,… Read More »

Section 170 of Tamil Nadu GST Act 2017 : Rounding off of tax, etc

By | March 7, 2018

Section 170 of Tamil Nadu GST Act 2017 ( Section 170 of Tamil Nadu GST Act 2017 explains Rounding off of tax, etc and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Rounding off of tax, etc 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any… Read More »

Section 169 of Tamil Nadu GST Act 2017 : Service of notice in certain circumstances

By | March 7, 2018

Section 169 of Tamil Nadu GST Act 2017 ( Section 169 of Tamil Nadu GST Act 2017 explains Service of notice in certain circumstances and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder… Read More »

Section 168 of Tamil Nadu GST Act 2017 : Power to issue instructions or directions

By | March 7, 2018

Section 168 of Tamil Nadu GST Act 2017 ( Section 168 of Tamil Nadu GST Act 2017 explains Power to issue instructions or directions and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of… Read More »

Section 167 of Tamil Nadu GST Act 2017 : Delegation of powers

By | March 7, 2018

Section 167 of Tamil Nadu GST Act 2017 ( Section 167 of Tamil Nadu GST Act 2017 explains Delegation of powers and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017] Delegation of powers 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable… Read More »

Section 166 of Tamil Nadu GST Act 2017 : Laying of rules, regulations and notifications

By | March 7, 2018

Section 166 of Tamil Nadu GST Act 2017 ( Section 166 of Tamil Nadu GST Act 2017 explains Laying of rules, regulations and notifications and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Laying of rules, regulations and notifications 166. Every rule made by the Government, every regulation made by the Government and every notification issued by… Read More »

Section 165 of Tamil Nadu GST Act 2017 : Power to make regulations

By | March 7, 2018

Section 165 of Tamil Nadu GST Act 2017 ( Section 165 of Tamil Nadu GST Act 2017 explains  Power to make regulations and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Power to make regulations 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions… Read More »

Section 164 of Tamil Nadu GST Act 2017 : Power of Government to make rules

By | March 7, 2018

Section 164 of Tamil Nadu GST Act 2017 ( Section 164 of Tamil Nadu GST Act 2017 explains Power of Government to make rules and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 28-6-2017]  Power of Government to make rules 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out… Read More »

Section 162 of Tamil Nadu GST Act 2017 : Bar on jurisdiction of civil courts

By | March 7, 2018

Section 162 of Tamil Nadu GST Act 2017 ( Section 162 of Tamil Nadu GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Bar on jurisdiction of civil courts 162. Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with… Read More »

Section 161 of Tamil Nadu GST Act 2017 : Rectification of errors apparent on the face of record

By | March 7, 2018

Section 161 of Tamil Nadu GST Act 2017 ( Section 161 of Tamil Nadu GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Rectification of errors apparent on the face of record 161. Without prejudice to the provisions of section 160, and notwithstanding anything… Read More »

Section 160 of Tamil Nadu GST Act 2017 : Assessment proceedings, etc., not to be invalid on certain grounds

By | March 7, 2018

Section 160 of Tamil Nadu GST Act 2017 ( Section 160 of Tamil Nadu GST Act 2017 explains Assessment proceedings, etc., not to be invalid on certain grounds and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Assessment proceedings, etc., not to be invalid on certain grounds  160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification,… Read More »

Section 159 of Tamil Nadu GST Act 2017 : Publication of information in respect of persons in certain cases

By | March 7, 2018

Section 159 of Tamil Nadu GST Act 2017 ( Section 159 of Tamil Nadu GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised… Read More »

Section 158 of Tamil Nadu GST Act 2017 : Disclosure of information by a public servant

By | March 7, 2018

Section 158 of Tamil Nadu GST Act 2017 ( Section 158 of Tamil Nadu GST Act 2017 explains Disclosure of information by a public servant and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Disclosure of information by a public servant  158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced… Read More »

Section 157 of Tamil Nadu GST Act 2017 : Protection of action taken under this Act

By | March 7, 2018

Section 157 of Tamil Nadu GST Act 2017 ( Section 157 of Tamil Nadu GST Act 2017 explains Protection of action taken under this Act and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Protection of action taken under this Act  157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President,… Read More »

Section 156 of Tamil Nadu GST Act 2017 : Persons deemed to be public servants

By | March 7, 2018

Section 156 of Tamil Nadu GST Act 2017 ( Section 156 of Tamil Nadu GST Act 2017 explains Persons deemed to be public servants and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Persons deemed to be public servants  156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning… Read More »

 Section 155 of Tamil Nadu GST Act 2017 : Burden of Proof

By | March 7, 2018

Section 155 of Tamil Nadu GST Act 2017 ( Section 155 of Tamil Nadu GST Act 2017 explains  Burden of Proof and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Burden of Proof  155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie… Read More »

Section 154 of Tamil Nadu GST Act 2017 : Power to take samples

By | March 7, 2018

Section 154 of Tamil Nadu GST Act 2017 ( Section 154 of Tamil Nadu GST Act 2017 explains  Power to take samples and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Power to take samples  154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where… Read More »

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

By | March 7, 2018

Section 153 of Tamil Nadu GST Act 2017 ( Section 153 of Tamil Nadu GST Act 2017 explains Taking assistance from an expert and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  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… Read More »

Section 152 of Tamil Nadu GST Act 2017 : Bar on disclosure of information

By | March 7, 2018

Section 152 of Tamil Nadu GST Act 2017 ( Section 152 of Tamil Nadu GST Act 2017 explains Bar on disclosure of information and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Bar on disclosure of information  152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes… Read More »