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SGST Acts – Download State Wise GST Acts & Notifications – Indian States

CA Satbir Singh — Sat, 05 May 2018 03:00:34 +0000

SGST Acts

Download State Wise SGST Acts passed by various States in India

Sl. No.	Name of Center	Date on which Acts passed	Download Acts & Bills
	India	29th March 2017	CGST Act 2017 IGST Act 2017 UTGST Act 2017 Compensation to States Act 2017 CGST Rules 2017 GST Act Notifications GST Circulars
	Name of the States /UT’s
1.	Telangana	9^thApril 2017	Telangana GST Act 2017 Telangana GST Rules 2017 Telangana GST Act Notifications Telangana GST Rates Notifications
2.	Bihar	24^thApril, 2017	Bihar GST Act 2017 Bihar GST Rules 2017 Bihar GST Notifications Bihar GST Rate Notifications
3.	Rajasthan	26^thApril 2017	Rajasthan GST Act 2017 Rajasthan GST Rules 2017 Rajasthan GST Notifications Rajasthan GST Rate Notifications Rajasthan GST Bill 2017
4.	Jharkhand	27^thApril, 2017	Jharkhand GST Act 2017 Jharkhand GST Rules 2017 Jharkhand GST Notifications Jharkhand GST Rates Notification
5.	Chhattisgarh	28^thApril, 2017	Chhattishgarh GST Act 2017 Chhattishgarh GST Rules 2017 Chhattishgarh GST Act Notifications Chhattishgarh GST Rate Notifications Chhattishgarh GST Bill 2017
6.	Uttarakhand	2^ndMay, 2017	Uttarakhand GST Act 2017 Uttarakhand GST Rules 2017 Uttarakhand GST Notifications
7.	Madhya Pradesh	3^rdMay, 2017	Madhya Pradesh GST Act 2017 Madhya Pradesh GST Rules 2017 Madhya Pradesh GST Notifications Madhya Pradesh GST Rates Notifications
8.	Haryana	4^thMay, 2017	Haryana GST Act 2017 Haryana GST Amendment Act 2018 Haryana GST Rules 2017 Haryana GST Notifications Haryana GST Rates Notifications Haryana GST Bill 2017
9.	Goa	9^thMay, 2017	Goa GST Act 2017 GOA GST Bill 2017
10.	Gujarat	9^thMay, 2017	Gujarat GST Act 2017 Gujarat GST Rules 2017 Gujarat GST Notifications Gujarat GST Rates Notifications Gujarat GST Bill 2017
11.	Assam	11^thMay, 2017	Assam GST Act 2017 Assam GST Rules 2017 Assam GST Notifications Assam GST Rates Notification Assam GST Bill 2017
12.	Arunachal Pradesh	12^thMay, 2017
13.	Andhra Pradesh	16^thMay, 2017	Andhra Pradesh GST Act 2017 Andhra Pradesh GST Rules 2017 Andhra Pradesh GST Notifications
14.	Uttar Pradesh	16^thMay, 2017	UP GST Act 2017 UP GST Rules 2017 UP GST Act Notifications UP GST Rate Notifications UP GST Press Release Uttar Pradesh GST Bill 2017
15.	Puducherry (UT)	17^thMay, 2017	Puducherry GST Act 2017 Puducherry GST Rules Puducherry GST Notifications Puducherry GST Rate Notifications
16.	Odisha	19^thMay, 2017	Odisha GST Act 2017 Odisha GST Rules 2017 Odisha GST Notifications Odisha GST Rates Notification Odisha GST Bill 2017
17.	Maharashtra	22^ndMay, 2017	Maharashtra GST Act 2017 Maharashtra GST Rules 2017 Maharashtra GST Notifications Maharashtra GST Rate Notifications Maharashtra GST Bill 2017
18.	Tripura	25^thMay, 2017	Tripura GST Act 2017 Tripura GST Rules 2017 Tripura GST Notifications Tripura GST Rate Notifications
19.	Sikkim	25^thMay, 2017	Sikkim GST Act 2017 Sikkim GST Bill 2017 Sikkim GST Rules 2017
20.	Mizoram	25^thMay, 2017	Mizoram GST Act 2017 Mizoram GST Rules 2017 Mizoram GST Notifications
21.	Nagaland	27^thMay, 2017	Nagaland GST Act 2017 Nagaland GST Rules 2017 Nagaland GST Notifications Nagaland GST Rates Notifications
22.	Himachal Pradesh	27^thMay, 2017	Himachal Pradesh GST Act 2017 Himachal Pradesh GST Rules 2017 Himachal Pradesh GST Notifications Himachal Pradesh GST Rate Notifications
23.	Delhi (UT)	31^stMay, 2017	Delhi GST Act 2017 Delhi GST Rules 2017 Delhi GST Notifications Delhi GST Rates Notifications
24.	Manipur	5^thJune, 2017	Manipur GST Act 2017 Manipur GST Rules 2017 Manipur GST Notifications Manipur GST Rate Notifications
25.	Punjab		Punjab GST Act 2017 Punjab GST Rules 2017 Punjab GST Notifications Punjab GST Rate Notifications Punjab GST Bill 2017
26.	Meghalaya		Meghalaya GST Act 2017 Meghalaya GST Notifications Meghalaya GST Rates Notifications
27.	Tamil Nadu		Tamil Nadu GST Act 2017 Tamil Nadu GST Rules 2017 Tamil Nadu GST Notifications Tamil Nadu GST Rates Notifications
28.	Karnataka		Karnataka GST Act 2017 Karnataka GST Rules 2017 Karnataka GST Notifications Karnataka GST Rate Notifications
29.	Kerala	Kerela GST Ordinance 2017 promulgated by Governor of Kerala on 22nd June, 2017	Kerela GST Act 2017 Kerela GST Rules 2017 Kerela GST Notifications Kerela GST Rate Notifications
30.	Jammu & Kashmir		Jammu & Kashmir GST Act 2017 J & K GST Rules 2017 J & K GST Notifications J & K GST Rates Notifications
31.	West Bengal		West Bengal GST Ordinance 2017 West Bengal GST Notifications West Bengal GST Rate Notifications West Bengal GST Circulars

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Tripura GST Act 2017 Notification Download : Section wise & Chapter Wise

CA Satbir Singh — Fri, 21 Jul 2017 05:17:36 +0000

Tripura GST Act 2017

Tripura GST Act 2017 received the assent of the Governor of Tripura on the 13th June, 2017 and is hereby published for General information

BE it enacted by The- Tripura Legislative Assembly in’the Sixty-eighth Year of the Republic of India as follows:-

Tripura GST Act 2017 : Section wise & Chapter Wise

CHAPTER I

PRELIMINARY

Section – 1 Short title, extent and commencement

Section – 2 Definitions

CHAPTER II

ADMINISTRATION

Section – 3 Officers under this Act

Section – 4 Appointment of officers

Section – 5 Powers of officers

Section – 6 Authorisation of officers of central tax as proper officer in certain circumstances

CHAPTER III

LEVY AND COLLECTION OF TAX

Section – 7 Scope of supply

Section – 8 Tax liability on composite and mixed supplies

Section – 9 Levy and collection

Section – 10 Composition levy

Section – 11 Power to grant exemption from tax

CHAPTER IV

TIME AND VALUE OF SUPPLY

Section – 12 Time of supply of goods

Section – 13 Time of supply of services

Section – 14 Change in rate of tax in respect of supply of goods or services

Section – 15 Value of taxable supply

CHAPTER V

INPUT TAX CREDIT

Section – 16 Eligibility and conditions for taking input tax credit

Section – 17 Apportionment of credit and blocked credits

Section – 18 Availability of credit in special circumstances

Section – 19 Taking input tax credit in respect of inputs and capital goods sent for job work

Section – 20 Manner of distribution of credit by Input Service Distributor

Section – 21 Manner of recovery of credit distributed in excess

CHAPTER VI

REGISTRATION

Section – 22 Persons liable for registration

Section – 23 Persons not liable for registration

Section – 24 Compulsory registration in certain cases

Section – 25 Procedure for registration

Section – 26 Deemed registration

Section – 27 Special provisions relating to casual taxable person and non-resident taxable person

Section – 28 Amendment of registration

Section – 29 Cancellation of registration

Section – 30 Revocation of cancellation of registration

CHAPTER VII

TAX INVOICE, CREDIT AND DEBIT NOTES

Section – 31 Tax invoice

Section – 32 Prohibition of unauthorised collection of tax

Section – 33 Amount of tax to be indicated in tax invoice and other documents

Section – 34 Credit and debit notes

CHAPTER VIII

ACCOUNTS AND RECORDS

Section – 35 Accounts and other records

Section – 36 Period of retention of accounts

CHAPTER IX

RETURNS

Section – 37 Furnishing details of outward supplies

Section – 38 Furnishing details of inward supplies

Section – 39 Furnishing of returns

Section – 40 First Return

Section – 41 Claim of input tax credit and provisional acceptance thereof

Section – 42 Matching, reversal and reclaim of input tax credit

Section – 43 Matching, reversal and reclaim of reduction in output tax liability

Section – 44 Annual return

Section – 45 Final return

Section – 46 Notice to return defaulters

Section – 47 Levy of late fee

Section – 48 Goods and services tax practitioners

CHAPTER X

PAYMENT OF TAX

Section – 49 Payment of tax, interest, penalty and other amounts

Section – 50 Interest on delayed payment of tax

Section – 51 Tax deduction at source

Section – 52 Collection of tax at source

Section – 53 Transfer of input tax credit

CHAPTER XI

REFUNDS

Section – 54 Refund of tax

Section – 55 Refund in certain cases

Section – 56 Interest on delayed refunds

Section – 57 Consumer Welfare Fund

Section – 58 Utilisation of Fund

CHAPTER—XII

ASSESSMENT

Section – 59 Self-assessment

Section – 60 Provisional assessment

Section – 61 Scrutiny of returns

Section – 62 Assessment of non-filers of returns

Section – 63 Assessment of unregistered persons

Section – 64 Summary assessment in certain special cases

Section – 65 Audit by tax authorities

Section – 66 Special audit

CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

Section – 67 Power of inspection, search and seizure

Section – 68 Inspection of goods in movement

Section – 69 Power to arrest

Section – 70 Power to summon persons to give evidence and produce documents

Section – 71 Access to business premises

Section – 72 Officers to assist proper officers

CHAPTER XV

DEMANDS AND RECOVERY

Section – 73 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

Section – 74 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

Section – 75 General provisions relating to determination of tax

Section – 76 Tax collected but not paid to Government

Section – 77 Tax wrongfully collected and paid to Central Government or State Government

Section – 78 Initiation of recovery proceedings

Section – 79 Recovery of tax

Section – 80 Payment of tax and other amount in instalments

Section – 81 Transfer of property to be void in certain cases

Section – 82 Tax to be first charge on property

Section – 83 Provisional attachment to protect revenue in certain cases

Section – 84 Continuation and validation of certain recovery proceedings

CHAPTER XVI

LIABILITY TO PAY IN CERTAIN CASES

Section – 85 Liability in case of transfer of business

Section – 86 Liability of agent and principal

Section – 87 Liability in case of amalgamation or merger of companies

Section – 88 Liability in case of company in liquidation

Section – 89 Liability of directors of private company

Section – 90 Liability of partners of firm to pay tax

Section – 91 Liability of guardians, trustees, etc.

Section – 92 Liability of Court of Wards, etc.

Section – 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases

Section – 94 Liability in other cases

CHAPTER XVII

ADVANCE RULING

Section – 95 Definitions

Section – 96 Constitution of Authority for Advance Ruling

Section – 97 Application for advance ruling

Section – 98 Procedure on receipt of application

Section – 99 Constitution of Appellate Authority for Advance Ruling

Section – 100 Appeal to Appellate Authority

Section – 101 Orders of Appellate Authority

Section – 102 Rectification of advance ruling

Section – 103 Applicability of advance ruling

Section – 104 Advance ruling to be void in certain circumstances

Section – 105 Powers of Authority and Appellate Authority

Section – 106 Procedure of Authority and Appellate Authority

CHAPTER XVIII

APPEALS AND REVISION

Section – 107 Appeals to Appellate Authority

Section – 108 Powers of Revisional Authority

Section – 109 Appellate Tribunal and Benches thereof

Section – 110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc

Section – 111 Procedure before Appellate Tribunal

Section – 112 Appeals to Appellate Tribunal

Section – 113 Orders of Appellate Tribunal

Section – 114 Financial and administrative powers of State President

Section – 115 Interest on refund of amount paid for admission of appeal

Section – 116 Appearance by authorised representative

Section – 117 Appeal to High Court

Section – 118 Appeal to Supreme Court

Section – 119 Sums due to be paid notwithstanding appeal, etc.

Section – 120 Appeal not to be filed in certain cases

Section – 121 Non-appealable decisions and orders

CHAPTER XIX

OFFENCES AND PENALTIES

Section – 122 Penalty for certain offences

Section – 123 Penalty for failure to furnish information return

Section – 124 Fine for failure to furnish statistics

Section – 125 General penalty

Section – 126 General disciplines related to penalty

Section – 127 Power to impose penalty in certain cases

Section – 128 Power to waive penalty or fee or both

Section – 129 Detention seizure and release of goods and conveyances in transit

Section – 130 Confiscation of goods or conveyances and levy of penalty

Section – 131 Confiscation or penalty not to interfere with other punishments

Section – 132 Punishment for certain offences

Section – 133 Liability of officers and certain other persons

Section – 134 Cognizance of offences

Section – 135 Presumption of culpable mental state

Section – 136 Relevancy of statements under certain circumstances

Section – 137 Offences by Companies

Section – 138 Compounding of offences

CHAPTER XX

TRANSITIONAL PROVISIONS

Section – 139 Migration of existing taxpayers

Section – 140 Transitional arrangements for input tax credit

Section – 141 Transitional provisions relating to job work

Section – 142 Miscellaneous transitional provisions

CHAPTER XXI

MISCELLANEOUS

Section – 143 Job work procedure

Section – 144 Presumption as to documents in certain cases

Section – 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section – 146 Common Portal

Section – 147 Deemed Exports

Section – 148 Special procedure for certain processes

Section – 149 Goods and services tax compliance rating

Section – 150 Obligation to furnish information return

Section – 151 Power to collect statistics

Section – 152 Bar on disclosure of information

Section – 153 Taking assistance from an expert

Section – 154 Power to take samples

Section – 155 Burden of proof

Section – 156 Persons deemed to be public servants

Section – 157 Protection of action taken under this Act

Section – 158 Disclosure of information by a public servant

Section – 159 Publication of information in respect of persons in certain cases

Section – 160 Assessment proceedings, etc., not to be invalid on certain grounds

Section – 161 Rectification of errors apparent on the face of record

Section – 162 Bar on jurisdiction of civil courts

Section – 163 Levy of fee

Section – 164 Power of Government to make rules

Section – 165 Power to make regulations

Section – 166 Laying of rules, regulations and notifications

Section – 167 Delegation of powers

Section – 168 Power to issue instructions or directions

Section – 169 Service of notice in certain circumstances

Section – 170 Rounding off of tax, etc.

Section – 171 Anti profiteering measure

Section – 172 Removal of difficulties

Section – 173 Amendment of Certain Acts

Section – 174 Repeal and Saving

Schedule I : Activities To Be Treated as Supply Even If Made Without Consideration

Schedule II : Activities To Be Treated as Supply of Goods or Supply of Services

Schedule III : Activities or Transactions Which Shall Be Treated Neither as a Supply of Goods Nor a Supply of Services

Download Tripura GST Act 2017 in PDF

Download CGST / SGST Acts of Center and State Govts of India

Haryana GST Act 2017 Notified Download : Chapter Wise & Section wise

CA Satbir Singh — Fri, 21 Jul 2017 05:16:24 +0000

Haryana GST Act 2017

Haryana GST Act 2017 received the assent of the Governor of Haryana on the 7th June, 2017 and Notified on 08th June 2017

HARYANA GOVERNMENT

LAW AND LEGISLATIVE DEPARTMENT

Notification

The 8th June, 2017

No. Leg. 19/2017.— The following Act of the Legislature of the State of Haryana received the assent of the Governor of Haryana on the 7th June, 2017 and is hereby published for general information:-

HARYANA ACT NO. 19 OF 2017

THE HARYANA GOODS AND SERVICES TAX ACT, 2017

ACT

to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Haryana and for matters connected therewith or incidental thereto.

Be it enacted by the Legislature of the State of Haryana in the Sixty-eighth Year of the Republic of India as follows :-

Read Haryana GST Act 2017 – Chapter Wise & Section wise

CHAPTER I

PRELIMINARY

Section – 1 Short title, extent and commencement

Section – 2 Definitions

CHAPTER II

ADMINISTRATION

Section – 3 Officers under this Act

Section – 4 Appointment of officers

Section – 5 Powers of officers

Section – 6 Authorisation of officers of central tax as proper officer in certain circumstances

CHAPTER III

LEVY AND COLLECTION OF TAX

Section – 7 Scope of supply

Section – 8 Tax liability on composite and mixed supplies

Section – 9 Levy and collection

Section – 10 Composition levy

Section – 11 Power to grant exemption from tax

CHAPTER IV

TIME AND VALUE OF SUPPLY

Section – 12 Time of supply of goods

Section – 13 Time of supply of services

Section – 14 Change in rate of tax in respect of supply of goods or services

Section – 15 Value of taxable supply

CHAPTER V

INPUT TAX CREDIT

Section – 16 Eligibility and conditions for taking input tax credit

Section – 17 Apportionment of credit and blocked credits

Section – 18 Availability of credit in special circumstances

Section – 19 Taking input tax credit in respect of inputs and capital goods sent for job work

Section – 20 Manner of distribution of credit by Input Service Distributor

Section – 21 Manner of recovery of credit distributed in excess

CHAPTER VI

REGISTRATION

Section – 22 Persons liable for registration

Section – 23 Persons not liable for registration

Section – 24 Compulsory registration in certain cases

Section – 25 Procedure for registration

Section – 26 Deemed registration

Section – 27 Special provisions relating to casual taxable person and non-resident taxable person

Section – 28 Amendment of registration

Section – 29 Cancellation of registration

Section – 30 Revocation of cancellation of registration

CHAPTER VII

TAX INVOICE, CREDIT AND DEBIT NOTES

Section – 31 Tax invoice

Section – 32 Prohibition of unauthorised collection of tax

Section – 33 Amount of tax to be indicated in tax invoice and other documents

Section – 34 Credit and debit notes

CHAPTER VIII

ACCOUNTS AND RECORDS

Section – 35 Accounts and other records

Section – 36 Period of retention of accounts

CHAPTER IX

RETURNS

Section – 37 Furnishing details of outward supplies

Section – 38 Furnishing details of inward supplies

Section – 39 Furnishing of returns

Section – 40 First Return

Section – 41 Claim of input tax credit and provisional acceptance thereof

Section – 42 Matching, reversal and reclaim of input tax credit

Section – 43 Matching, reversal and reclaim of reduction in output tax liability

Section – 44 Annual return

Section – 45 Final return

Section – 46 Notice to return defaulters

Section – 47 Levy of late fee

Section – 48 Goods and services tax practitioners

CHAPTER X

PAYMENT OF TAX

Section – 49 Payment of tax, interest, penalty and other amounts

Section – 50 Interest on delayed payment of tax

Section – 51 Tax deduction at source

Section – 52 Collection of tax at source

Section – 53 Transfer of input tax credit

CHAPTER XI

REFUNDS

Section – 54 Refund of tax

Section – 55 Refund in certain cases

Section – 56 Interest on delayed refunds

Section – 57 Consumer Welfare Fund

Section – 58 Utilisation of Fund

CHAPTER—XII

ASSESSMENT

Section – 59 Self-assessment

Section – 60 Provisional assessment

Section – 61 Scrutiny of returns

Section – 62 Assessment of non-filers of returns

Section – 63 Assessment of unregistered persons

Section – 64 Summary assessment in certain special cases

Section – 65 Audit by tax authorities

Section – 66 Special audit

CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

Section – 67 Power of inspection, search and seizure

Section – 68 Inspection of goods in movement

Section – 69 Power to arrest

Section – 70 Power to summon persons to give evidence and produce documents

Section – 71 Access to business premises

Section – 72 Officers to assist proper officers

CHAPTER XV

DEMANDS AND RECOVERY

Section – 75 General provisions relating to determination of tax

Section – 76 Tax collected but not paid to Government

Section – 77 Tax wrongfully collected and paid to Central Government or State Government

Section – 78 Initiation of recovery proceedings

Section – 79 Recovery of tax

Section – 80 Payment of tax and other amount in instalments

Section – 81 Transfer of property to be void in certain cases

Section – 82 Tax to be first charge on property

Section – 83 Provisional attachment to protect revenue in certain cases

Section – 84 Continuation and validation of certain recovery proceedings

CHAPTER XVI

LIABILITY TO PAY IN CERTAIN CASES

Section – 85 Liability in case of transfer of business

Section – 86 Liability of agent and principal

Section – 87 Liability in case of amalgamation or merger of companies

Section – 88 Liability in case of company in liquidation

Section – 89 Liability of directors of private company

Section – 90 Liability of partners of firm to pay tax

Section – 91 Liability of guardians, trustees, etc.

Section – 92 Liability of Court of Wards, etc.

Section – 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases

Section – 94 Liability in other cases

CHAPTER XVII

ADVANCE RULING

Section – 95 Definitions

Section – 96 Constitution of Authority for Advance Ruling

Section – 97 Application for advance ruling

Section – 98 Procedure on receipt of application

Section – 99 Constitution of Appellate Authority for Advance Ruling

Section – 100 Appeal to Appellate Authority

Section – 101 Orders of Appellate Authority

Section – 102 Rectification of advance ruling

Section – 103 Applicability of advance ruling

Section – 104 Advance ruling to be void in certain circumstances

Section – 105 Powers of Authority and Appellate Authority

Section – 106 Procedure of Authority and Appellate Authority

CHAPTER XVIII

APPEALS AND REVISION

Section – 107 Appeals to Appellate Authority

Section – 108 Powers of Revisional Authority

Section – 109 Appellate Tribunal and Benches thereof

Section – 110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc

Section – 111 Procedure before Appellate Tribunal

Section – 112 Appeals to Appellate Tribunal

Section – 113 Orders of Appellate Tribunal

Section – 114 Financial and administrative powers of State President

Section – 115 Interest on refund of amount paid for admission of appeal

Section – 116 Appearance by authorised representative

Section – 117 Appeal to High Court

Section – 118 Appeal to Supreme Court

Section – 119 Sums due to be paid notwithstanding appeal, etc.

Section – 120 Appeal not to be filed in certain cases

Section – 121 Non-appealable decisions and orders

CHAPTER XIX

OFFENCES AND PENALTIES

Section – 122 Penalty for certain offences

Section – 123 Penalty for failure to furnish information return

Section – 124 Fine for failure to furnish statistics

Section – 125 General penalty

Section – 126 General disciplines related to penalty

Section – 127 Power to impose penalty in certain cases

Section – 128 Power to waive penalty or fee or both

Section – 129 Detention seizure and release of goods and conveyances in transit

Section – 130 Confiscation of goods or conveyances and levy of penalty

Section – 131 Confiscation or penalty not to interfere with other punishments

Section – 132 Punishment for certain offences

Section – 133 Liability of officers and certain other persons

Section – 134 Cognizance of offences

Section – 135 Presumption of culpable mental state

Section – 136 Relevancy of statements under certain circumstances

Section – 137 Offences by Companies

Section – 138 Compounding of offences

CHAPTER XX

TRANSITIONAL PROVISIONS

Section – 139 Migration of existing taxpayers

Section – 140 Transitional arrangements for input tax credit

Section – 141 Transitional provisions relating to job work

Section – 142 Miscellaneous transitional provisions

CHAPTER XXI

MISCELLANEOUS

Section – 143 Job work procedure

Section – 144 Presumption as to documents in certain cases

Section – 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section – 146 Common Portal

Section – 147 Deemed Exports

Section – 148 Special procedure for certain processes

Section – 149 Goods and services tax compliance rating

Section – 150 Obligation to furnish information return

Section – 151 Power to collect statistics

Section – 152 Bar on disclosure of information

Section – 153 Taking assistance from an expert

Section – 154 Power to take samples

Section – 155 Burden of proof

Section – 156 Persons deemed to be public servants

Section – 157 Protection of action taken under this Act

Section – 158 Disclosure of information by a public servant

Section – 159 Publication of information in respect of persons in certain cases

Section – 160 Assessment proceedings, etc., not to be invalid on certain grounds

Section – 161 Rectification of errors apparent on the face of record

Section – 162 Bar on jurisdiction of civil courts

Section – 163 Levy of fee

Section – 164 Power of Government to make rules

Section – 165 Power to make regulations

Section – 166 Laying of rules, regulations and notifications

Section – 167 Delegation of powers

Section – 168 Power to issue instructions or directions

Section – 169 Service of notice in certain circumstances

Section – 170 Rounding off of tax, etc.

Section – 171 Anti profiteering measure

Section – 172 Removal of difficulties

Section – 173 Omission of certain sections of Haryana Act 16 of 1994

Section – 174 Repeal and Saving

Schedule I : Activities To Be Treated as Supply Even If Made Without Consideration

Schedule II : Activities To Be Treated as Supply of Goods or Supply of Services

Schedule III : Activities or Transactions Which Shall Be Treated Neither as a Supply of Goods Nor a Supply of Services

Download Complete Haryana GST Act 2017 in PDF

Other States / Center GST Bills / Act

CGST Act 2017

IGST Act 2017

UTGST Act 2017

Compensation to States Act 2017

Assam GST Bill 2017- Download – Print

Bihar GST Act 2017 – Download – Print

Telangana GST Act 2017 – Download -Print

Puducherry GST Act 2017 – Download – Print

Rajasthan GST Act 2017 – Download – Print

Chhattishgarh GST Bill 2017 – Download Print

Maharashtra GST Bill 2017 – Download – Print

Punjab GST Bill 2017 – Download – Print

GOA GST Bill 2017 – Download – Print

Rajasthan GST Bill 2017 – Download – Print

Odisha GST Bill 2017 – Download – Print

Uttar Pradesh GST Bill 2017 – Download – Print

Gujarat GST Bill 2017 – Download or Print

Punjab GST Rules 2017 : Download : Notification No GSR.21/P.A.5/2017/S.164/201 Dated 23rd June 2017

CA Satbir Singh — Mon, 10 Jul 2017 05:41:33 +0000

Punjab GST Rules 2017

Punjab GST Rules 2017 Notified under Punjab GST Act 2017 w.e.f 23rd June, 2017 vide Notification No GSR.21/P.A.5/2017/S.164/201 Dated 23rd June 2017

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION
NOTIFICATION

The 29th June, 2017

No. GSR.21/P.A.5/2017/S.164/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, namely:-

Chapter I
PRELIMINARY

1. Short title and Commencement.- (1) These rules may be called the Punjab Goods and Services Tax Rules, 2017.

(2) They shall be deemed to have come into force with effect from 23rd June, 2017.

Download Punjab GST Rules 2017 Notification

Notification No GSR.21/P.A.5/2017/S.164/201 Dated 23rd June 2017

Refer Page No 11 to 106 of PDF

Read Complete Punjab GST Act 2017

Punjab GST Act 2017

Punjab GST Bill 2017

IGST ( Extension to Jammu and Kashmir) Ordinance 2017 : Download

CA Satbir Singh — Mon, 10 Jul 2017 03:35:13 +0000

IGST ( Extension to Jammu and Kashmir) Ordinance 2017

IGST ( Extension to Jammu and Kashmir) Ordinance 2017 Published in Offical Gazettee on 8th july 2017

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GST Books	Best Books on GST in India

GST Commentary	Topic wise Commentary on GST Act of India

GST You Tube Channel	TaxHeal You Tube Channel

GST Online Course	Join GST online Course

GST History	GST History and Background Material

Topic	Click Link
GST Acts	Central GST Act and States GST Acts

GST Rules	GST Rules

GST Rates	GST Rates

GST Notifications	GST Act Notifications

GST Circulars	GST Circulars

GST Press Release	GST Press Release

GST Books	Best Books on GST in India

GST Commentary	Topic wise Commentary on GST Act of India

GST You Tube Channel	TaxHeal You Tube Channel

GST Online Course	Join GST online Course

GST History	GST History and Background Material

GST Act Archives - Tax Heal

SGST Acts – Download State Wise GST Acts & Notifications – Indian States

SGST Acts

Download State Wise SGST Acts passed by various States in India

Related Topic on GST

Tripura GST Act 2017 Notification Download : Section wise & Chapter Wise

Tripura GST Act 2017

Tripura GST Act 2017 : Section wise & Chapter Wise

Download Tripura GST Act 2017 in PDF

Download CGST / SGST Acts of Center and State Govts of India

Haryana GST Act 2017 Notified Download : Chapter Wise & Section wise

Haryana GST Act 2017

Read Haryana GST Act 2017 – Chapter Wise & Section wise

Download Complete Haryana GST Act 2017 in PDF

Related Post on Haryana GST

Other States / Center GST Bills / Act

Punjab GST Rules 2017 : Download : Notification No GSR.21/P.A.5/2017/S.164/201 Dated 23rd June 2017

Punjab GST Rules 2017

Download Punjab GST Rules 2017 Notification

Read Complete Punjab GST Act 2017

Related Topic on GST

IGST ( Extension to Jammu and Kashmir) Ordinance 2017 : Download

IGST ( Extension to Jammu and Kashmir) Ordinance 2017

Download IGST ( Extension to Jammu and Kashmir) Ordinance 2017

Related Topic on GST