ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – CORRIGENDUM TO NOTICATION G.O.Ms.No.385, DATED 22-8-2017 NOTIFICATION G.O.MS.NO.411, DATED 18-9-2017 In the notification issued vide G.O.Ms.No.385, Revenue (Commercial Taxes-II) Department, dated 22nd August, 2017, after the table, the words, ” the notification shall come into force with effect from the date of its publication in the official… Read More »
SECTION 96 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – AUTHORITY FOR ADVANCE RULING – CONSTITUTION OF – NOTIFIED ANDHRA PRADESH AUTHORITY FOR ADVANCE RULING NOTIFICATION G.O.MS.NO. 410, DATED 18-9-2017 In exercise of the powers under Section 96 of Andhra Pradesh Goods and Services Tax Act,2017, read with Rule 103 of the Andhra… Read More »
SECTION 171 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 123 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 – ANTI-PROFITEERING MEASURE – CONSTITUTION OF STATE LEVEL SCREENING COMMITTEE NOTIFIED MEMBERS NOTIFICATION G.O.MS.NO. 409, DATED 18-9-2017 In exercise of the powers under sub-rule (2) of Rule 123 of the… Read More »
Section 125 Karnataka GST Act 2017 [ Section 125 Karnataka GST Act 2017 explains General penalty. and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] General penalty. 125. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to… Read More »
Section 124 Karnataka GST Act 2017 [ Section 124 Karnataka GST Act 2017 explains Fine for failure to furnish statistics. and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] Fine for failure to furnish statistics. 124. If any person required to furnish any information or return under section 151,— (a) without reasonable cause fails to furnish such information or… Read More »
Section 123 Karnataka GST Act 2017 [ Section 123 Karnataka GST Act 2017 explains Penalty for failure to furnish information return. and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] Penalty for failure to furnish information return. 123. If a person who is required to furnish an information return under section 150 fails to do so within the period… Read More »
Section 122 Karnataka GST Act 2017 [ Section 122 Karnataka GST Act 2017 explains Penalty for certain offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] Penalty for certain offences. 122. (1) Where a taxable person who— (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with… Read More »
Section 121 Karnataka GST Act 2017 [ Section 121 Karnataka GST Act 2017 explains Non appealable decisions and orders and is covered in CHAPTER XVIII APPEALS AND REVISION ] Non appealable decisions and orders. 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer… Read More »
Section 120 Karnataka GST Act 2017 [ Section 120 Karnataka GST Act 2017 explains Appeal not to be filed in certain cases. and is covered in CHAPTER XVIII APPEALS AND REVISION ] Appeal not to be filed in certain cases. 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions or… Read More »
Section 119 Karnataka GST Act 2017 [ Section 119 Karnataka GST Act 2017 explains Sums due to be paid notwithstanding appeal etc. and is covered in CHAPTER XVIII APPEALS AND REVISION ] Sums due to be paid notwithstanding appeal etc. 119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the… Read More »