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 »
Section 154 of Uttarakhand GST Act 2017 ( Section 154 of Uttarakhand GST Act 2017 explains Power to take samples and is covered in CHAPTER XXI MISCELLANEOUS) 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 he considers it necessary, and… Read More »
Section 153 of Uttarakhand GST Act 2017 ( Section 153 of Uttarakhand GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER XXI MISCELLANEOUS) 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 case and the interest of… Read More »
Section 152 of Uttarakhand GST Act 2017 ( Section 152 of Uttarakhand GST Act 2017 explains Bar on disclosure of information and is covered in CHAPTER XXI MISCELLANEOUS) 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 of section 150 or section… Read More »
Section 151 of Uttarakhand GST Act 2017 ( Section 151 of Uttarakhand GST Act 2017 explains Power to collect statistics and is covered in CHAPTER XXI MISCELLANEOUS) 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 collected relating to any matter… Read More »
Section 150 of Uttarakhand GST Act 2017 ( Section 150 of Uttarakhand GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER XXI MISCELLANEOUS) 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; or (c) any authority of… Read More »
Section 149 of Uttarakhand GST Act 2017 ( Section 149 of Uttarakhand GST Act 2017 explains Goods and services tax compliance ruling and is covered in CHAPTER XXI MISCELLANEOUS) Goods and services tax compliance ruling 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record… Read More »
Section 148 of Uttarakhand GST Act 2017 ( Section 148 of Uttarakhand GST Act 2017 explains Special procedure for certain processes and is covered in CHAPTER XXI MISCELLANEOUS) Special procedure for certain processes 148. The Government may, on the recommendations of the Council, and subject to such conditions and safe guards as may be prescribed, notify certain classes… Read More »
Section 147 of Uttarakhand GST Act 2017 ( Section 147 of Uttarakhand GST Act 2017 explains Deemed Exports and is covered in CHAPTER XXI MISCELLANEOUS) 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 payment for such supplies is… Read More »