Daily Archives: April 3, 2018

Circular No 39/13/2018 GST : IT Grievance Redressal Mechanism to resolve technical glitches on GST Portal

By | April 3, 2018

Circular No 39/13/2018 GST Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal vide Circular No 39/13/2018 GST dated the 3 rd April, 2018 F. No. 267/7/2018-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi,… Read More »

Commission paid to NR for services rendered outside India not liable to tax even after withdrawal of Circular No. 23

By | April 3, 2018

IN THE ITAT AGRA BENCH Assistant Commissioner of Income-tax, Circle-1, Agra v. Nuova Shoes A.D. JAIN, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER IT APPEAL NO. 435 (AGRA) OF 2015 [ASSESSMENT YEAR 2010-11] SEPTEMBER  28, 2017 Waseem Arshad, Sr. Dr. for the Appellant. Saheb P. Satsangee, C.A. for the Respondent. ORDER   A.D. Jain, Judicial Member – This… Read More »

Section 123 of Goa GST Act 2017 : Penalty for failure to furnish information return

By | April 3, 2018

Section 123 of Goa GST Act 2017 [ Section 123 of Goa GST Act 2017 explains Penalty for failure to furnish information return and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ] Penalty for failure to furnish information return . 123. If a person who is required to furnish an information return under section 150 fails to do so within the… Read More »

Section 122 of Goa GST Act 2017 : Penalty for certain offences

By | April 3, 2018

Section 122 of Goa GST Act 2017 [ Section 122 of Goa GST Act 2017 explains Penalty for certain offences and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ] Penalty for certain offences . 122. (1) Where a taxable person who— (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice… Read More »

Section 121 of Goa GST Act 2017 : Non-appealable decisions and orders

By | April 3, 2018

Section 121 of Goa GST Act 2017 [ Section 121 of Goa GST Act 2017 explains Non-appealable decisions and orders and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Non-appealable decisions and orders . 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of… Read More »

Section 120 of Goa GST Act 2017 : Appeal not to be filed in certain cases

By | April 3, 2018

Section 120 of Goa GST Act 2017 [ Section 120 of Goa GST Act 2017 explains Appeal not to be filed in certain cases and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Appeal not to be filed in certain cases. 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions… Read More »

Section 119 of Goa GST Act 2017 : Sums due to be paid notwithstanding appeal etc

By | April 3, 2018

Section 119 of Goa GST Act 2017 [ Section 119 of Goa GST Act 2017 explains Sums due to be paid notwithstanding appeal etc and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Sums due to be paid notwithstanding appeal etc. 119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to… Read More »

Section 116 of Goa GST Act 2017 : Appearance by authorised representative

By | April 3, 2018

Section 116 of Goa GST Act 2017 [ Section 116 of Goa GST Act 2017 explains Appearance by authorised representative and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Appearance by authorised representative . 116. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in… Read More »

Section 114 of Goa GST Act 2017 : Financial and administrative powers of State President

By | April 3, 2018

Section 114 of Goa GST Act 2017 [ Section 114 of Goa GST Act 2017 explains Financial and administrative powers of State President and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Financial and administrative powers of State President . 114. The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of the Appellate… Read More »

Section 113 of Goa GST Act 2017 : Orders of Appellate Tribunal

By | April 3, 2018

Section 113 of Goa GST Act 2017 [ Section 113 of Goa GST Act 2017 explains Orders of Appellate Tribunal and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Orders of Appellate Tribunal. 113. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming,… Read More »

Section 112 of Goa GST Act 2017 : Appeals to Appellate Tribunal

By | April 3, 2018

Section 112 of Goa GST Act 2017 [ Section 112 of Goa GST Act 2017 explains Appeals to Appellate Tribunal and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Appeals to Appellate Tribunal . 112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the Central Goods and Services Tax… Read More »

Section 111 of Goa GST Act 2017 : Procedure before Appellate Tribunal

By | April 3, 2018

Section 111 of Goa GST Act 2017 [ Section 111 of Goa GST Act 2017 explains Procedure before Appellate Tribunal and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Procedure before Appellate Tribunal . 111. (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in… Read More »

Section 109 of Goa GST Act 2017 : Appellate Tribunal and Benches thereof

By | April 3, 2018

Section 109 of Goa GST Act 2017 [ Section 109 of Goa GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in CHAPTER XVIII : APPEALS AND REVISION ]  Appellate Tribunal and Benches thereof. 109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under the Central Goods and Services Tax Act… Read More »

Section 110 of Goa GST Act 2017 : President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc

By | April 3, 2018

Section 110 of Goa GST Act 2017 [ Section 110 of Goa GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc and is covered in CHAPTER XVIII : APPEALS AND REVISION ]  President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110. The qualifications, appointment, salary and allowances, terms of… Read More »

Section 108 of Goa GST Act 2017 : Powers of Revisional Authority

By | April 3, 2018

Section 108 of Goa GST Act 2017 [ Section 108 of Goa GST Act 2017 explains Powers of Revisional Authority and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Powers of Revisional Authority. 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by… Read More »

Section 107 of Goa GST Act 2017 : Appeals to Appellate Authority

By | April 3, 2018

Section 107 of Goa GST Act 2017 [ Section 107 of Goa GST Act 2017 explains Appeals to Appellate Authority and is covered in CHAPTER XVIII : APPEALS AND REVISION ] Appeals to Appellate Authority. 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may… Read More »

Section 106 of Goa GST Act 2017 : Procedure of Authority and Appellate Authority

By | April 3, 2018

Section 106 of Goa GST Act 2017 [ Section 106 of Goa GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in CHAPTER XVII : ADVANCE RULING ]  Procedure of Authority and Appellate Authority. 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure. Goa GST… Read More »

Section 105 of Goa GST Act 2017 : Powers of Authority and Appellate Authority

By | April 3, 2018

Section 105 of Goa GST Act 2017 [ Section 105 of Goa GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in CHAPTER XVII : ADVANCE RULING ]  Powers of Authority and Appellate Authority . 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing the… Read More »

Section 103 of Goa GST Act 2017 : Applicability of advance ruling

By | April 3, 2018

Section 103 of Goa GST Act 2017 [ Section 103 of Goa GST Act 2017 explains Applicability of advance ruling and is covered in CHAPTER XVII : ADVANCE RULING ]  Applicability of advance ruling. 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it… Read More »

Section 102 of Goa GST Act 2017 : Rectification of advance ruling

By | April 3, 2018

Section 102 of Goa GST Act 2017 [ Section 102 of Goa GST Act 2017 explains Rectification of advance ruling and is covered in CHAPTER XVII : ADVANCE RULING ]  Rectification of advance ruling. 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on… Read More »

Section 101 of Goa GST Act 2017 : Orders of Appellate Authority

By | April 3, 2018

Section 101 of Goa GST Act 2017 [ Section 101 of Goa GST Act 2017 explains Orders of Appellate Authority and is covered in CHAPTER XVII : ADVANCE RULING ]  Orders of Appellate Authority . 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming… Read More »

Section 97 of Goa GST Act 2017 : Application for advance ruling

By | April 3, 2018

Section 97 of Goa GST Act 2017 [ Section 97 of Goa GST Act 2017 explains Application for advance ruling and is covered in CHAPTER XVII : ADVANCE RULING ] Application for advance ruling . 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as… Read More »

Section 96 of Goa GST Act 2017 : Constitution of Authority for Advance Ruling

By | April 3, 2018

Section 96 of Goa GST Act 2017 [ Section 96 of Goa GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in CHAPTER XVII : ADVANCE RULING ] Constitution of Authority for Advance Ruling. 96. (1) The Government shall, by notification, constitute an Authority to be known as the Goa Authority for Advance Ruling: Provided that the Government may,… Read More »

Section 95 of Goa GST Act 2017 : Definitions

By | April 3, 2018

Section 95 of Goa GST Act 2017 [ Section 95 of Goa GST Act 2017 explains Definitions and is covered in CHAPTER XVII : ADVANCE RULING ] Definitions . 95. In this Chapter, unless the context otherwise requires,— (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section… Read More »

Section 94 of Goa GST Act 2017 : Liability in other cases

By | April 3, 2018

Section 94 of Goa GST Act 2017 [ Section 94 of Goa GST Act 2017 explains Liability in other cases and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Liability in other cases . 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or… Read More »

Section 93 of Goa GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

By | April 3, 2018

Section 93 of Goa GST Act 2017 [ Section 93 of Goa GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Special provisions regarding liability to pay tax, interest or penalty in certain cases . 93. (1) Save as otherwise provided… Read More »

Section 91 of Goa GST Act 2017 : Liability of guardians, trustees etc

By | April 3, 2018

Section 91 of Goa GST Act 2017 [ Section 91 of Goa GST Act 2017 explains Liability of guardians, trustees etc and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Liability of guardians, trustees etc . 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by… Read More »

Section 90 of Goa GST Act 2017 : Liability of patners of firm to pay tax

By | April 3, 2018

Section 90 of Goa GST Act 2017 [ Section 90 of Goa GST Act 2017 explains Liability of patners of firm to pay tax and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Liability of patners of firm to pay tax . 90. Notwithstanding any contract to the contrary and any other law for the time being in… Read More »