RELEVANT PROVISIONS OF CONSTITUTION OF INDIA [AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 AS PASSED BY RAJYA SABHA ON 3RD AUGUST, 2016] ARTICLE 246A 1 [Special provision with respect to goods and services tax. 246A.(1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the… Read More »
CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 [As passed by Rajya Sabha on 3rd August, 2016.] [ Constitution 101st Amendment Bill 2016 ] A Bill further to amend the Constitution of India. BE it enacted by Parliament in the Sixty-seventh Year of the Republic of India as follows:— [Related Post Download Constitution One Hundred & First… Read More »
REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESS FOR GST ON GST RETURN Empowered Committee of State Finance Ministers New Delhi, October, 2015 Related Post Model GST Law Released by Govt FAQs on GST Released by Govt Book on GST- Complete Guide to Model GST Law- June 2016 Edition Model GST Draft Law ;Brief Analysis TDS… Read More »
Ministry of Finance 03-August, 2016 Frequently Asked Questions (FAQs) on Goods and Services Tax (GST) Following are the answers to the various frequently asked questions relating to GST: Question 1.What is GST? How does it work? Answer: GST is one indirect tax for the whole nation, which will make India one unified common market. GST… Read More »
MODEL GST LAW Empowered Committee of State Finance Ministers June, 2016 Download MODEL GST LAW -June 2016 Related Post Agriculture in Model GST Law An Insight of GST in India Report on Revenue Neutral Rate and Rates for GST Taxable person under GST Tax rates under GST: Executive Summary Roadmap for the implementation of GST No… Read More »
REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST ON GST PAYMENT PROCESS Empowered Committee of State Finance Ministers New Delhi- April, 2015 CONTENTS OF THE REPORT 1. Introduction 2. Payment by taxpayers through internet banking including Credit Card/Debit card A. Process involved in e-payment of GST B. Role to be played by each… Read More »
REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST ON GST REGISTRATION Empowered Committee of State Finance Ministers New Delhi July, 2015 1. Introduction 2. Assumptions 3. Structure of registration number 4. Procedure for obtaining Registration 5. Facilitation Centers and Tax Return Preparer Scheme 6. New Applicants 7.… Read More »
REPORT OF THE SELECT COMMITTEE ON THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) BILL 2014 PRESENTED TO THE RAJYA SABHA ON 22nd July, 2015 Download / Click to view Report