Ministry of Corporate Affairs After introduction of GST, increasing trend in the number of companies’ registrations, industrial activity has accelerated and growth in sales for corporates has also seen a remarkable increase Posted On: 23 MAR 2018 6:45PM by PIB Delhi Introduction of GST was a historical step for transforming India into a common national… Read More »
Section 143 of Uttarakhand GST Act 2017 ( Section 143 of Uttarakhand GST Act 2017 explains Jobwork procedure and is covered in CHAPTER XXI MISCELLANEOUS) Jobwork procedure 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital… Read More »
Section 142 of Uttarakhand GST Act 2017 ( Section 142 of Uttarakhand GST Act 2017 explains Miscellaneous transitional provisions and is covered in CHAPTER XX TRANSITIONAL PROVISIONS) Miscellaneous transitional provisions 142. (1)Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed… Read More »
Section 141 of Uttarakhand GST Act 2017 ( Section 141 of Uttarakhand GST Act 2017 explains Transitional provisions relating to jobwork and is covered in CHAPTER XX TRANSITIONAL PROVISIONS) Transitional provisions relating to jobwork 141. (1)Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a jobworker for further processing, testing, repair, reconditioning… Read More »
Section 140 of Uttarakhand GST Act 2017 ( Section 140 of Uttarakhand GST Act 2017 explains Transitional arrangements for input tax credit and is covered in CHAPTER XX TRANSITIONAL PROVISIONS) Transitional arrangements for input tax credit 140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in… Read More »
Section 139 of Uttarakhand GST Act 2017 ( Section 139 of Uttarakhand GST Act 2017 explains Migration of existing taxpayers and is covered in CHAPTER XX TRANSITIONAL PROVISIONS) Migration of existing taxpayers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be… Read More »
Section 138 of Uttarakhand GST Act 2017 ( Section 138 of Uttarakhand GST Act 2017 explains Compounding of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES) Compounding of offences 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused… Read More »
Section 137 of Uttarakhand GST Act 2017 ( Section 137 of Uttarakhand GST Act 2017 explains Offences by Companies and is covered in CHAPTER XIX OFFENCES AND PENALTIES) Offences by Companies 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in… Read More »
Section 136 of Uttarakhand GST Act 2017 ( Section 136 of Uttarakhand GST Act 2017 explains Relevancy of statements under certain circumstances and is covered in CHAPTER XIX OFFENCES AND PENALTIES) Relevancy of statements under certain circumstances 136. A statement made and signed by a person on appearance in response to any summons issued under section 70 during… Read More »
Reserve Unique Name As part of continuous improvement of processes and providing greater ease to stakeholders for incorporation of Company in India, the MCA has decided to permit two proposed names and one Resubmission (RSUB) while Reserving Unique Names for companies through the RUN (Reserve Unique Name)