SevaBhojYojna Ministry of Culture Government introduces new scheme ‘SevaBhojYojna’ Scheme seeks to reimburse Central Share of CGST and IGST on items for Food/Prasad/Langar/Bhandara offered free of cost by Charitable Religious Institutions Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English) explaining SevaBhojYojna Posted On: 01 JUN 2018 6:17PM by PIB Delhi… Read More »
Section 77 of Sikkim GST Act 2017 [ Section 77 of Sikkim GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER XV DEMANDS AND RECOVERY] [ Enforced with effect from 1-7-2017. ] Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has… Read More »
Section 76 of Sikkim GST Act 2017 [ Section 76 of Sikkim GST Act 2017 explains Tax collected but not paid to Government and is covered in CHAPTER XV DEMANDS AND RECOVERY] [ Enforced with effect from 1-7-2017. ] Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any… Read More »
Section 75 of Sikkim GST Act 2017 [ Section 75 of Sikkim GST Act 2017 explains General provisions relating to determination of tax and is covered in CHAPTER XV DEMANDS AND RECOVERY] [ Enforced with effect from 1-7-2017. ] General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an… Read More »
Section 74 of Sikkim GST Act 2017 [ Section 74 of Sikkim GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts and is covered in CHAPTER XV DEMANDS AND RECOVERY] [ Enforced with… Read More »
Section 73 of Sikkim GST Act 2017 [ Section 73 of Sikkim GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts. and is covered in CHAPTER XV DEMANDS AND RECOVERY] [… Read More »
Section 72 of Sikkim GST Act 2017 [ Section 72 of Sikkim GST Act 2017 explains Officers to assist proper officers and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ] [ Enforced with effect from 1-7-2017. ] Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land… Read More »
Section 71 of Sikkim GST Act 2017 [ Section 71 of Sikkim GST Act 2017 explains Access to business premises and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ] [ Enforced with effect from 1-7-2017. ] Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner,… Read More »
Section 70 of Sikkim GST Act 2017 [ Section 70 of Sikkim GST Act 2017 explains Power to summon persons to give evidence and produce documents and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ] [ Enforced with effect from 1-7-2017. ] Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this… Read More »
Section 69 of Sikkim GST Act 2017 [ Section 69 of Sikkim GST Act 2017 explains Power to arrest and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ] [ Enforced with effect from 1-7-2017. ] Power to arrest 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or… Read More »