Section 50 of Goa GST Act 2017 [ Section 50 of Goa GST Act 2017 explains Interest on delayed payment of tax and is covered in CHAPTER X : PAYMENT OF TAX ] Interest on delayed payment of tax. 50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder,… Read More »
Section 49 of Goa GST Act 2017 [ Section 49 of Goa GST Act 2017 explains Payment of tax, interest, penalty and other amounts and is covered in CHAPTER X : PAYMENT OF TAX ] Payment of tax, interest, penalty and other amounts . 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet… Read More »
Section 48 of Goa GST Act 2017 [ Section 48 of Goa GST Act 2017 explains Goods and services tax practitioners and is covered in CHAPTER IX : RETURNS] Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their… Read More »
Section 47 of Goa GST Act 2017 [ Section 47 of Goa GST Act 2017 explains Levy of late fee and is covered in CHAPTER IX : RETURNS] Levy of late fee . 47. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39… Read More »
Section 46 of Goa GST Act 2017 [ Section 46 of Goa GST Act 2017 explains Notice to return defaulters and is covered in CHAPTER IX : RETURNS] Notice to return defaulters. 46. Where registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return… Read More »
Section 45 of Goa GST Act 2017 [ Section 45 of Goa GST Act 2017 explains Final return and is covered in CHAPTER IX : RETURNS] Final return . 45. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the… Read More »
Section 44 of Goa GST Act 2017 [ Section 44 of Goa GST Act 2017 explains Annual return and is covered in CHAPTER IX : RETURNS] Annual return . 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an… Read More »
Section 43 of Goa GST Act 2017 [ Section 43 of Goa GST Act 2017 explains Matching, reversal and reclaim of reduction in output tax liability and is covered in CHAPTER IX : RETURNS] Matching, reversal and reclaim of reduction in output tax liability. 43. (1) The details of every credit note relating to outward supply furnished by a registered person… Read More »
Details of Vendors providing E-seals as per Circular 36/2017-Customs & 37/2017-Customs Download Circular
RULE 138 OF THE CENTRAL GOODS & SERVICES TAX RULES, 2017, READ WITH RULE 138 OF THE PUNJAB GOODS & SERVICES TAX RULES, 2017- E-WAY BILL – E-WAY BILL NOT REQUIRED FOR MOVEMENT OF GOODS WITHIN PUNJAB NOTIFICATION NO. PA/ETC/2018/63, DATED 29-3-2018 In exercise of the powers conferred by clause (d) of sub rule (14) of… Read More »