June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 53 : Accounts and other records – Accounts And RecordsAccounts and other records – Accounts And Records (1) Every registered taxable person shall keep […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 52 : Utilization of the Fund – RefundsUtilization of the Fund – Refunds (1) Any money credited to the Fund shall be […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 146 : Persons discharging functions under the Act shall be deemed to be public servants – Miscellaneous Provisions146. Persons discharging functions under the Act shall be deemed to be public servants All […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 51 : Consumer Welfare Fund – RefundsConsumer Welfare Fund – Refunds (1) There shall be established by the Central or a […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 145 : Burden of Proof – Miscellaneous Provisions145. Burden of Proof If any person claims that he is eligible for input tax […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 144 : Drawal of samples – Miscellaneous Provisions144. Drawal of samples The [Commissioner] of CGST/SGST or an officer authorized by him may […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 143 : Test purchase of goods and/or services – Miscellaneous Provisions143. Taking assistance from an IT professional If at any stage of scrutiny, enquiry, investigation […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 142 : Disclosure of information required under section 141 – Miscellaneous Provisions142. Disclosure of information required under section 141 (1) No information of any individual return […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 141 : Power to collect statistics – Miscellaneous Provisions141. Power to collect statistics (1) The Commissioner, if it considers that for the purposes […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 140 : Penalty for failure to furnish information return – Miscellaneous Provisions140. Penalty for failure to furnish information return If a person who is required to […]