Circular No 38/12/2018 Clarification on issues related to Job Work vide Circular No 38/12/2018 Dated 26th March, 2018 F. No. 20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 26th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)/The… Read More »
Section 163 of Uttarakhand GST Act 2017 ( Section 163 of Uttarakhand GST Act 2017 explains Levy of fee and is covered in CHAPTER XXI MISCELLANEOUS) Levy of fee 163. Wherever a copy of any order or document is to be prodded to any person on an application made by him for that purpose, there shall be paid… Read More »
Section 162 of Uttarakhand GST Act 2017 ( Section 162 of Uttarakhand GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in CHAPTER XXI MISCELLANEOUS) Bar on jurisdiction of civil courts 162. Save as provided in sections 117 and 118 no civil court shall have jurisdiction to deal with or decide any question arising… Read More »
Section 161 of Uttarakhand GST Act 2017 ( Section 161 of Uttarakhand GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in CHAPTER XXI MISCELLANEOUS) Rectification of errors apparent on the face of record 161. Without prejudice to the. provisions of section 160, and notwithstanding anything contained in any other provisions… Read More »
Section 160 of Uttarakhand GST Act 2017 ( Section 160 of Uttarakhand GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in CHAPTER XXI MISCELLANEOUS) Assessment proceedings, etc. not to be invalid on certain grounds 160. (1) No assessment, assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings… Read More »
Section 159 of Uttarakhand GST Act 2017 ( Section 159 of Uttarakhand GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in CHAPTER XXI MISCELLANEOUS) Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised by him in this behalf,… Read More »
Section 158 of Uttarakhand GST Act 2017 ( Section 158 of Uttarakhand GST Act 2017 explains Disclosure of information by a public servant and is covered in CHAPTER XXI MISCELLANEOUS) Disclosure of information by a public servant 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act,… Read More »
Section 157 of Uttarakhand GST Act 2017 ( Section 157 of Uttarakhand GST Act 2017 explains Protection of action taken under this Act and is covered in CHAPTER XXI MISCELLANEOUS) Protection of action taken under this Act 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees… Read More »
Section 155 of Uttarakhand GST Act 2017 ( Section 155 of Uttarakhand GST Act 2017 explains Burden of Proof and is covered in CHAPTER XXI MISCELLANEOUS) 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 on such person. Uttarakhand GST… Read More »
Section 156 of Uttarakhand GST Act 2017 ( Section 156 of Uttarakhand GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER XXI MISCELLANEOUS) Persons deemed to be public servants 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the… Read More »