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 […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 139 : Obligation to furnish information return – Miscellaneous Provisions139. Obligation to furnish information return (1) Any person, being — (a) a taxable person; […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 138 : GST compliance rating – Miscellaneous Provisions138. GST compliance rating (1) Every taxable person shall be assigned a GST compliance rating […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 137 : Special Procedure for certain processes – Miscellaneous Provisions137. Special Procedure for certain processes The Central/State Government may, on recommendation of the Council, […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 136 : Liability in other cases – Liability To Pay In Certain Cases136. Liability in other cases (1) Where a taxable person is a firm or an […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 135 : Special provision regarding liability to pay tax, interest or penalty in certain cases – Liability To Pay In Certain Cases135. Special provision regarding liability to pay tax, interest or penalty in certain cases (1) […]