Section 3 of Uttarakhand GST Act 2017 ( Section 3 of Uttarakhand GST Act 2017 explains Officers under this Act and is covered in CHAPTER II ADMINISTRATION) Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely: — List is indicative (a) Principal Commissioner or… Read More »
Section 2 of Uttarakhand GST Act 2017 ( Section 2 of Uttarakhand GST Act 2017 explains Definitions and is covered in CHAPTER I PRELIMINARY) Definitions 2. In this Act, unless the context otherwise requires,— (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of… Read More »
Section 1 of Uttarakhand GST Act 2017 ( Section 1 of Uttarakhand GST Act 2017 explains Short title, extent and commencement and is covered in CHAPTER I PRELIMINARY) Short title, extent and commencement 1. (1) This Act be wiled the Uttarakhand Goods and Services Tax Act, 2017. (2) It extends to the whole of the Uttarakhand (3) It… Read More »
Ministry of Finance GST Export Refunds Posted On: 16 MAR 2018 2:59PM by PIB Delhi It has been noticed that at regular intervals, unverified estimates of pending GST refunds on account of exports are published in the print media or put forward by various trade bodies. These figures are highly speculative and mostly inaccurate. It… Read More »
Ministry of Finance Taxes collected by Service Providers Posted On: 16 MAR 2018 6:01PM by PIB Delhi The Government is aware of instances where taxes are collected by many service providers, hoteliers, traders etc. from the customers but are not deposited in the Government’s account. Based on specific intelligence collected, detailed investigations are carried out… Read More »
Ministry of Finance Goods and Services Tax Rate and Policy Posted On: 16 MAR 2018 6:02PM by PIB Delhi Based on the various representations received from the trade and industry, the GST Council has recommended a number of measures pertaining to change in Goods and Services tax rate and policy including the GST rates on eateries… Read More »
Ministry of Corporate Affairs 107 companies and 7 LLPs under SFIO scanner in PNB fraud case Posted On: 16 MAR 2018 5:43PM by PIB Delhi The Government has ordered investigation into the affairs of 107 companies and 7 LLPs under the provisions of Section 212(1)(c) of the Companies Act, 2013 and Section 43(3)(c)(i) of Limited… Read More »
HIGH COURT OF DELHI Virag Tiwari v. Principal Commissioner of Income-tax SANJIV KHANNA AND MS. PRATHIBA M. SINGH, JJ. WRIT PETITION (CIVIL) NO. 6312 OF 2017 MARCH 12, 2018 Balbir Singh, Sr. Adv. Rajesh Jain and Ms. Rubal Bansal, Advs. for the Petitioner. Zoheb Hossain, Sr. Standing Counselfor the Revenue. ORDER Sanjiv Khanna, J. – The writ petitioner, an advocate by profession and… Read More »
GST – RECOVERY OF TAX 1. Tax administration occasionally comes across situations where the tax dues are not paid correctly by the tax payers, most of the times inadvertently and sometimes deliberately. To minimise the inadvertent short payment of taxes, the concept of ‘Matching’ details of ‘Outward supplies’ of supplier with the details of ‘Inward supplies’ of recipient… Read More »
Finance Bill 2018 Finance Bill 2018 as passed by Lok Sabha on 14/03/2018