SECTION 39 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 61 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 EXTENSION OF TIME LIMIT FOR FILING FORM GSTR 3B NOTIFICATION NO.CCT/CCW/GST/74/2015, DATED 27-3-2018 In exercise of the powers conferred by section 168 of the Andhra Pradesh Goods and Services Tax… Read More »
RULE 138 OF THE CENTRAL GOODS & SERVICES TAX RULES, 2017, READ WITH RULE 138 OF THE ASSAM GOODS & SERVICES TAX RULES, 2017 – E-WAY BILL – E-WAY BILL NOT REQUIRED FOR MOVEMENT OF GOODS WITHIN ASSAM NOTIFICATION NO.4/2018-GST [NO.CT/GST-14/2017/102], DATED 27-3-2018 In exercise of the powers conferred by clause (d) of sub-rule (14) of… Read More »
Section 173 of Uttarakhand GST Act 2017 ( Section 173 of Uttarakhand GST Act 2017 explains Amendment of certain Acts and is covered in CHAPTER XXI MISCELLANEOUS) Amendment of certain Acts 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act (1), shall not to be held to prejudice or… Read More »
Section 172 of Uttarakhand GST Act 2017 ( Section 172 of Uttarakhand GST Act 2017 explains Removal of difficulties and is covered in CHAPTER XXI MISCELLANEOUS) 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, by a general or a… Read More »
Section 171 of Uttarakhand GST Act 2017 ( Section 171 of Uttarakhand GST Act 2017 explains Anti-profiteering Measure and is covered in CHAPTER XXI MISCELLANEOUS) 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 to the recipient by way… Read More »
Section 170 of Uttarakhand GST Act 2017 ( Section 170 of Uttarakhand GST Act 2017 explains Rounding off of tax etc and is covered in CHAPTER XXI MISCELLANEOUS) 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 other sum due, under the… Read More »
Section 169 of Uttarakhand GST Act 2017 ( Section 169 of Uttarakhand GST Act 2017 explains Service of notice in certain circumstances and is covered in CHAPTER XXI MISCELLANEOUS) Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any… Read More »
Section 168 of Uttarakhand GST Act 2017 ( Section 168 of Uttarakhand GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER XXI MISCELLANEOUS) Power to issue instructions or directions 168. (1) The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation… Read More »
Section 167 of Uttarakhand GST Act 2017 ( Section 167 of Uttarakhand GST Act 2017 explains Delegation of powers and is covered in CHAPTER XXI MISCELLANEOUS) 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 by any authority or officer… Read More »
Section 166 of Uttarakhand GST Act 2017 ( Section 166 of Uttarakhand GST Act 2017 explains Laying of rules, regulations and notifications and is covered in CHAPTER XXI MISCELLANEOUS) Laying of rules, regulations and notifications. 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be… Read More »