Schedule I of Tamil Nadu GST Act 2017 ( Schedule I of Tamil Nadu GST Act 2017 explains Activities to be treated as supply even if made without consideration ) SCHEDULE I [See Section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has… Read More »
Section 173 of Tamil Nadu GST Act 2017 ( Section 173 of Tamil Nadu GST Act 2017 explains Amendment of certain Acts and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] Amendment of certain Acts 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act,— (i) in the Chennai… Read More »
Section 174 of Tamil Nadu GST Act 2017 ( Section 174 of Tamil Nadu GST Act 2017 explains Repeal and saving and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] Repeal and saving 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,— (i) the Tamil Nadu Value… Read More »
Section 172 of Tamil Nadu GST Act 2017 ( Section 172 of Tamil Nadu GST Act 2017 explains Removal of difficulties and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] 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,… Read More »
Section 171 of Tamil Nadu GST Act 2017 ( Section 171 of Tamil Nadu GST Act 2017 explains Anti-profiteering Measure and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] 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… Read More »
Notification No 12/2018 Central Tax Second Amendment (2018) to CGST Rules vide Notification No 12/2018 Central Tax dated 7th March, 2018 [ Refer : Notifies the date from which E-Way Bill Rules shall come into force vide Notification No 15/2018 Central Tax Dated 23rd March 2018 ] [To be published in the Gazette of India, Extraordinary, Part II,… Read More »
Section 170 of Tamil Nadu GST Act 2017 ( Section 170 of Tamil Nadu GST Act 2017 explains Rounding off of tax, etc and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] 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… Read More »
Section 169 of Tamil Nadu GST Act 2017 ( Section 169 of Tamil Nadu GST Act 2017 explains Service of notice in certain circumstances and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder… Read More »
Section 168 of Tamil Nadu GST Act 2017 ( Section 168 of Tamil Nadu GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of… Read More »
Section 167 of Tamil Nadu GST Act 2017 ( Section 167 of Tamil Nadu GST Act 2017 explains Delegation of powers and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] 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… Read More »