Section 163 Karnataka GST Act 2017 [ Section 163 Karnataka GST Act 2017 explains Levy of fee and is covered in CHAPTER XXI MISCELLANEOUS ] Levy of fee. 163. Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as… Read More »
Section 162 Karnataka GST Act 2017 [ Section 162 Karnataka 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 relating… Read More »
Section 161 Karnataka GST Act 2017 [ Section 161 Karnataka 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 Act,… Read More »
Voluntary Reporting of Estimated Current Income and Advance Tax Liability A taxpayer who is liable to discharge part of its tax liability by way of advance tax has to bear additional burden of interest for default of advance tax, in case total advance tax paid for the year falls short of the assessed tax by… Read More »
GST Registration and Honorarium- Nov, 2017 examination The Goods and Services Tax Act, 2017 is operational since 1st July, 2017. The Institute of Chartered Accountants of India is registered under the Goods and Services Tax Act. The services rendered by Resource person to the Examination Department of ICAI are covered under the above mentioned Act. ICAI… Read More »
Section 160 Karnataka GST Act 2017 [ Section 160 Karnataka 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, made,… Read More »
Section 159 Karnataka GST Act 2017 [ Section 159 Karnataka 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 the… Read More »
Section 158 Karnataka GST Act 2017 [ Section 158 Karnataka 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 Karnataka GST Act 2017 [ Section 157 Karnataka 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 Appellate… Read More »
Section 156 Karnataka GST Act 2017 [ Section 156 Karnataka 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 Code… Read More »