Daily Archives: April 7, 2018

USA IRS : Taxpayers can visit IRS.gov/espanol to resources that help you understand the tax reform

By | April 7, 2018

Taxpayers can visit IRS.gov/espanol to resources that help you understand the tax reform Taxpayers who have questions about the Employment Act and tax cuts have several resources to help answer questions. This legislation, enacted in December 2017, changed many areas of the tax law. The following are some of the resources available in IRS.gov/espanol that will help… Read More »

USA IRS : Rushing with tax filing may result in errors; Electronically present, extensions available

By | April 7, 2018

Rushing with tax filing may result in errors; Electronically present, extensions available IR-2018-86SP, April 6, 2018 WASHINGTON – As the deadline for tax filing on April 17, many taxpayers may rush to complete their tax returns or find they need more time to make approaches. The IRS recommends taxpayers to request an extension to file if they need one.… Read More »

USA IRS : IRS Dirty Dozen: Beware these 12 scams

By | April 7, 2018

IRS Dirty Dozen: Beware these 12 scams The IRS reminds taxpayers to beware of scams and frauds that put them at risk along with your personal information. Each year, the IRS publishes the top 12 scams known as the Dirty Dozen. The scams range from the simple inflation refund technical treatment on tax shelters. Following is a… Read More »

Schedule III of Goa GST Act 2017 : Activities or transactions which shall be treated neither as a supply of goods nor a supply of services

By | April 7, 2018

Schedule III of Goa GST Act 2017 [ Schedule 3 of Goa GST Act 2017 explains Activities or transactions which shall be treated neither as a supply of goods nor a supply of services ] Schedule III [See section 7] Activities or transactions which shall be treated neither as a supply of goods nor a supply of services 1. Services… Read More »

Schedule II of Goa GST Act 2017 : Activities to be treated as supply of goods or supply of service

By | April 7, 2018

Schedule II of Goa GST Act 2017 [ Schedule 2 of Goa GST Act 2017 explains Activities to be treated as supply of goods or supply of service ] SCHEDULE II [See section 7] Activities to be treated as supply of goods or supply of service 1. Transfer (a) any transfer of the title in goods is a supply of… Read More »

Schedule I of Goa GST Act 2017 : Activities to be treated as supply even if made without consideration

By | April 7, 2018

Schedule I of Goa GST Act 2017 [ Schedule 1 of Goa 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 been availed… Read More »

Section 173 of Goa GST Act 2017 : Amendment of certain Acts

By | April 7, 2018

Section 173 of Goa GST Act 2017 [ Section 173 of Goa GST Act 2017 explains Amendment of certain Acts and is covered in CHAPTER XXI : MISCELLANEOUS ] 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 Goa Panchayat Raj Act, Goa Act 1994 (Goa… Read More »

Section 172 of Goa GST Act 2017 : Removal of difficulties

By | April 7, 2018

Section 172 of Goa GST Act 2017 [ Section 172 of Goa GST Act 2017 explains Removal of difficulties and is covered in CHAPTER XXI : MISCELLANEOUS ] 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, by a general or a special order… Read More »

Section 171 of Goa GST Act 2017 : Anti-profiteering measure

By | April 7, 2018

Section 171 of Goa GST Act 2017 [ Section 171 of Goa GST Act 2017 explains Anti-profiteering measure and is covered in CHAPTER XXI : MISCELLANEOUS ] 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 to the recipient by way of commensurate… Read More »

Section 169 of Goa GST Act 2017 : Service of notice in certain circumstances

By | April 7, 2018

Section 169 of Goa GST Act 2017 [ Section 169 of Goa GST Act 2017 explains Service of notice in certain circumstances and is covered in CHAPTER XXI : MISCELLANEOUS ] Service of notice in certain circumstances . 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of… Read More »

Section 168 of Goa GST Act 2017 : Power to issue instructions or directions

By | April 7, 2018

Section 168 of Goa GST Act 2017 [ Section 168 of Goa GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER XXI : MISCELLANEOUS ] Power to issue instructions or directions . 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,… Read More »

Section 167 of Goa GST Act 2017 : Delegation of powers

By | April 7, 2018

Section 167 of Goa GST Act 2017 [ Section 167 of Goa GST Act 2017 explains Delegation of powers and is covered in CHAPTER XXI : MISCELLANEOUS ] 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 by any authority or officer under this… Read More »

Section 166 of Goa GST Act 2017 : Laying of rules, regulations and notifications

By | April 7, 2018

Section 166 of Goa GST Act 2017 [ Section 166 of Goa GST Act 2017 explains Laying of rules, regulations and notifications and is covered in CHAPTER XXI : MISCELLANEOUS ] Laying of rules, regulations and notifications . 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be… Read More »

Section 165 of Goa GST Act 2017 : Power to make regulations

By | April 7, 2018

Section 165 of Goa GST Act 2017 [ Section 165 of Goa GST Act 2017 explains Power to make regulations and is covered in CHAPTER XXI : MISCELLANEOUS ] Power to make regulations . 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. Goa GST Act 2017… Read More »

Section 164 of Goa GST Act 2017 : Power of Government to make rules

By | April 7, 2018

Section 164 of Goa GST Act 2017 [ Section 164 of Goa GST Act 2017 explains Power of Government to make rules and is covered in CHAPTER XXI : MISCELLANEOUS ] Power of Government to make rules . 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without… Read More »

Section 162 of Goa GST Act 2017 : Bar on jurisdiction of civil courts

By | April 7, 2018

Section 162 of Goa GST Act 2017 [ Section 162 of Goa GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in CHAPTER XXI : MISCELLANEOUS ] Bar on jurisdiction of civil courts . 162. Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or… Read More »

Section 161 of Goa GST Act 2017 : Rectification of errors apparent on the face of record

By | April 7, 2018

Section 161 of Goa GST Act 2017 [ Section 161 of Goa GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in CHAPTER XXI : MISCELLANEOUS ] Rectification of errors apparent on the face of record . 161. Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this… Read More »

Section 160 of Goa GST Act 2017 : Assessment proceedings, etc. not to be invalid on certain grounds

By | April 7, 2018

Section 160 of Goa GST Act 2017 [ Section 160 of Goa GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in CHAPTER XXI : MISCELLANEOUS ] Assessment proceedings, etc. not to be invalid on certain grounds . 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted,… Read More »

Section 159 of Goa GST Act 2017 : Publication of information in respect of persons in certain cases

By | April 7, 2018

Section 159 of Goa GST Act 2017 [ Section 159 of Goa GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in CHAPTER XXI : MISCELLANEOUS ] Publication of information in respect of persons in certain cases . 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of… Read More »

Section 158 of Goa GST Act 2017 : Disclosure of information by a public servant

By | April 7, 2018

Section 158 of Goa GST Act 2017 [ Section 158 of Goa GST Act 2017 explains Disclosure of information by a public servant and is covered in CHAPTER XXI : MISCELLANEOUS ] Disclosure of information by a public servant . 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any… Read More »

Section 157 of Goa GST Act 2017 : Protection of action taken under this Act

By | April 7, 2018

Section 157 of Goa GST Act 2017 [ Section 157 of Goa GST Act 2017 explains Protection of action taken under this Act and is covered in CHAPTER XXI : MISCELLANEOUS ] Protection of action taken under this Act . 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the… Read More »

Section 156 of Goa GST Act 2017 : Persons deemed to be public servants

By | April 7, 2018

Section 156 of Goa GST Act 2017 [ Section 156 of Goa GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER XXI : MISCELLANEOUS ] Persons deemed to be public servants . 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal… Read More »

Section 154 of Goa GST Act 2017 : Power to take sample

By | April 7, 2018

Section 154 of Goa GST Act 2017 [ Section 154 of Goa GST Act 2017 explains Power to take sample and is covered in CHAPTER XXI : MISCELLANEOUS ] Power to take sample . 154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a… Read More »

Section 153 of Goa GST Act 2017 : Taking assistance from an expert

By | April 7, 2018

Section 153 of Goa GST Act 2017 [ Section 153 of Goa GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER XXI : MISCELLANEOUS ] Taking assistance from an expert . 153. Any officer not below the rank of Deputy Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take… Read More »

Section 152 of Goa GST Act 2017 : Bar on disclosure of information

By | April 7, 2018

Section 152 of Goa GST Act 2017 [ Section 152 of Goa GST Act 2017 explains Bar on disclosure of information and is covered in CHAPTER XXI : MISCELLANEOUS ] Bar on disclosure of information . 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall,… Read More »

Section 151 of Goa GST Act 2017 : Power to collect statistics

By | April 7, 2018

Section 151 of Goa GST Act 2017 [ Section 151 of Goa GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER XXI : MISCELLANEOUS ] Power to collect statistics . 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt… Read More »