Daily Archives: March 19, 2018

HC allowed assessee to pay GST liability in 5 equal monthly instalments

By | March 19, 2018

HIGH COURT OF MADRAS M. Bagulayan v. Superintendent of Central GST & Central Excise* G.R. SWAMINATHAN, J. W.P.(MD) NO. 24208 OF 2017 W.M.P.(MD) NO. 20317 OF 2017 JANUARY  24, 2018 T. Bashyam for the Petitioner. R. Aravindan, Standing Counsel for the Respondent. ORDER 1. Heard the learned counsel on either side. 2. By consent of both the parties the main… Read More »

Circular No 6/2018 Customs : Refund of IGST on Export-EGM Error related cases

By | March 19, 2018

Circular No 6/2018 Customs Dated 16-03-2018 Refund of IGST on Export-EGM Error related cases. IGST Refund module for exports is operational in ICES from 10.10.2017. The module has an inbuilt procedure to automatically grant refund after validating the Shipping Bill data available with Customs against the GST Returns data available with GSTN. The procedure also… Read More »

Section 58 of Uttarakhand GST Act 2017 : Utilisation of Fund

By | March 19, 2018

Section 58 of Uttarakhand GST Act 2017 ( Section 58 of Uttarakhand GST Act 2017 explains Utilisation of Fund and is covered in  CHAPTER XI REFUNDS)   Utilisation of Fund 58. (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed. (2) The… Read More »

Section 57 of Uttarakhand GST Act 2017 : Consumer Welfare Fund

By | March 19, 2018

Section 57 of Uttarakhand GST Act 2017 ( Section 57 of Uttarakhand GST Act 2017 explains Consumer Welfare Fund and is covered in  CHAPTER XI REFUNDS)   Consumer Welfare Fund 57. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,—- (a) the amount referred to in sub-section… Read More »

Section 56 of Uttarakhand GST Act 2017 : Interest on delayed refunds

By | March 19, 2018

Section 56 of Uttarakhand GST Act 2017 ( Section 56 of Uttarakhand GST Act 2017 explains Interest on delayed refunds and is covered in  CHAPTER XI REFUNDS)  Interest on delayed refunds 56. If any tax ordered to be refunded under sub section (5) of section 54 to any applicant is not refunded within sixty days from the date… Read More »

Section 55 of Uttarakhand GST Act 2017 : Refund in certain cases

By | March 19, 2018

Section 55 of Uttarakhand GST Act 2017 ( Section 55 of Uttarakhand GST Act 2017 explains Refund in certain cases and is covered in  CHAPTER XI REFUNDS)  Refund in certain cases. 55. The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and… Read More »

Section 53 of Uttarakhand GST Act 2017 : Transfer of input tax credit

By | March 19, 2018

Section 53 of Uttarakhand GST Act 2017 ( Section 53 of Uttarakhand GST Act 2017 explains Transfer of input tax credit and is covered in  CHAPTER X PAYMENT OF TAX)  Transfer of input tax credit 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax… Read More »

Section 52 of Uttarakhand GST Act 2017 : Collection of tax at source

By | March 19, 2018

Section 52 of Uttarakhand GST Act 2017 ( Section 52 of Uttarakhand GST Act 2017 explains Collection of tax at source and is covered in  CHAPTER X PAYMENT OF TAX)  Collection of tax at source 52. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the… Read More »