Section 124 of Sikkim GST Act 2017 [ Section 124 of Sikkim GST Act 2017 explains Fine for failure to furnish statistics and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Fine for failure to furnish statistics 124. If any person required to furnish any information or return under section 151,— (a) without reasonable… Read More »
Section 123 of Sikkim GST Act 2017 [ Section 123 of Sikkim GST Act 2017 explains Penalty for failure to furnish information return and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Penalty for failure to furnish information return 123. If a person who is required to furnish an information return under section 150… Read More »
Section 121 of Sikkim GST Act 2017 [ Section 121 of Sikkim GST Act 2017 explains Non appealable decisions and orders and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] Non appealable decisions and orders 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision… Read More »
Section 120 of Sikkim GST Act 2017 [ Section 120 of Sikkim GST Act 2017 explains Appeal not to be filed in certain cases and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] Appeal not to be filed in certain cases 120. (1) The Commissioner may, on the recommendations of the Council, from time… Read More »
Section 119 of Sikkim GST Act 2017 [ Section 119 of Sikkim GST Act 2017 explains Sums due to be paid notwithstanding appeal etc. and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] Sums due to be paid notwithstanding appeal etc. 119. Notwithstanding that an appeal has been preferred to the High Court or… Read More »
Section 118 of Sikkim GST Act 2017 [ Section 118 of Sikkim GST Act 2017 explains Appeal to Supreme Court and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] Appeal to Supreme Court 118. (1) An appeal shall lie to the Supreme Court- (a) from any order passed by the National Bench or Regional… Read More »
Section 116 of Sikkim GST Act 2017 [ Section 116 of Sikkim GST Act 2017 explains Appearance by authorised representative and is covered in CHAPTER XVIII APPEALS AND REVISION] [ Enforced with effect from 1-7-2017. ] 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… Read More »
GST refund to foreign tourists at airports on the cards New Delhi, Jun 10 ., 2018 Foreign tourists may soon get to claim GST refunds at airports at the time of exit as the revenue department is working on a mechanism to refund taxes paid by them on local purchases. Initially, only purchases made by… Read More »
Comments from specified States on Re-insurance services to Government Sponsored Insurance Scheme invited by GST Council F No 10/Representation/Govt.scheme/GSTC/2018pt Dated 04.06.2018 Click here
Changes in Income Tax Act w.e.f 01.04.2018 Finance Act 2018 has been assented by the President of India on 29th March 2018.sections 2 to 55 of Finance Act 2018 shall come into force on the 1st day of April, 2018 LTCG (Long Term Capital Gain ) reintroduced :- After a gap of 14 years, the long-term… Read More »