Author: admin_gst

Goods and Services Tax – Started By: – SUSHIL GOYAL – Dated:- 15-5-2017 Last Replied Date:- 15-5-2017 – I am registered under Service Tax Law having turnover of more than 10 lacs but less than 20 lacs. Whether I am required to migrate to GST under the situation when upto 20 lacs a person is not required to be registered under GST Law. Suppose I choose not to migrate to GST with the expectation that the Govt may come out with a clarification and give relief in this regard. What will be the conse

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 15-5-2017 Last Replied Date:- 15-5-2017 – The understanding of any legal provision is personal to the individual – be it assessee, professionals / consultants or revenue officers. This can be challenged. However, judge's interpretation becomes the court's stand. There are untested news items and views of people who claim that professionals providing services in other States (inter-state) shall have to be registered in such state as a 'casual person' and shall have to pay Goods and Services Tax accordingly. However, if professionals can be termed as casual professionals, then such an understanding may lead to chaos and may not hold legally correct. While taxab

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s no fixed place of business. Further in term of section 24 of the CGST law, casual taxable person making taxable supply shall be liable to be registered under GST law. Casual taxable persons are those persons who undertake business activities in a casual or on temporary basis. They have no fixed place of business (e.g. traders in trade/ business fairs or exhibitions). Such persons may provide or may get involved in supply or acquisition of goods and / or services in any capacity i.e., as principal, agent or in other capacity. However, it should be in taxable territory, in course of furtherance of business. Two features are crucial for a taxable person to be categorized as casual taxable person. One that such person 'occasionally' u

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from Delhi doing audit of a bank is Varansai (UP) is a casual taxable person for this inter-state supply may not be correct. Similarly, Amitabh Bachhan who has his place of business in Mumbai (place of business / fixed establishment / casual residence) doing a film shoot in Bangalore does not become a casual person for such shoot or even for a concert performance. Media ought to act responsibly on such reports and better check with the legal opinion from different and reliable sources. One needs to understand the concept of casual taxable person as well as the logic behind the same. It is desirable that Government also comes out with suitable clarifications to set at rest such confusion / remarks. – Reply By MARIAPPAN GOVINDARAJAN – The Rep

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 15-5-2017 – Section 20 of Integrated Goods and Services Tax Act, 2017 ( Act for short) provides that the provisions of CGST Act relating to- scope of supply; composite supply and mixed supply; time and value of supply; input tax credit; registration; tax invoice, credit and debit notes; accounts and records; returns, other than late fee; payment of tax; tax deduction at source; collection of tax at source; assessment; refunds; audit; inspection, search, seizure and arrest; demands and recovery; liability to pay in certain cases; advance ruling; appeals and revision; presumption as to documents; offences and penalties; job work; electronic commerce; transitional provisions; and miscellaneous provisions including the provisions relating to the imposition of interest and penalty. Rules were framed for many of the subjects stated above. Besides rules are required to be made in respect of the following provisions contained

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ne State or Union territory and a consolidated amount is charged for supply of services relating to such event, the place of supply fo services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard, or in the absence of such contract or agreement, on such other basis as may be prescribed; Explanation to section 12(11) – it provides that where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such circuit, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as m

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; Sub-section (5) – place of supply of services by way of admission or organization of an event; are supplied in more than one State or Union territory, the place of supply of such services shall be taken as being in each of the respective States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed. Section 15 – It provides that the integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions as may be prescribed. Section 17(4) – It provides that where an amount has been apportioned to the Central Government or a State Government under section 17(1) or section 17(2) or section 17(3) the amount collected as integra

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ntral tax in accordance with the provisions of section 49(5) the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilized and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the central tax account in such manner and within such time as may be prescribed; Section 18(b) – it provides that on utilization of credit of integrated tax availed under this Act for payment of union territory tax in accordance with the provisions of section 9 of UTGST Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilized and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the Union territory tax account in such manner and within such time as may be prescribed; Section 18(c) – it provides that on utilization of credit of integrated tax availed under this Act for payment of state tax in a

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TRADE NOTICE No. 02/2017-18 Dated:- 15-5-2017 Trade Notice – Circulars – GST – OFFICE OF COMMISSIONER OF CUSTOMS, CENTRALOEXCISE SERVICE TAX HYDERABAD-IV COMMISSIONERATE POSNETT BHAVAN : TILAK ROAD : RAMKOTE : HYDERABAD-500001 C. No. V/08/01/2017/18-Tech Date : 15.05.2017 TRADE NOTICE No. 02/2017-18 Sub : GST – Migration of Central Excise and Service Tax assessees to GST – Regarding. As you are aware that window for GST enrolment for existing Tax payers of Central Excise and Service Tax on GSTN portal has been closed from 01.05.2017. It is here by informed that the GST enrolment window will re-open on June 01, 2017 for 15 days

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Goods and Services Tax – Started By: – Narhar Nimkar – Dated:- 13-5-2017 Last Replied Date:- 14-5-2017 – Presently, service providers having turnover below ₹ 50 lacs, are allowed to pay service tax on Receipt basis. This provision is not existing in the proposed GST Act.However, what would be the position for invoices raised as per present provisions and for which the payments are received after implementation of GST. Whether service tax should be paid or GST ?? If service tax is to be pa

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PLACE OF SUPPLY OF GOODS OR SERVICES PART-III:- Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 13-5-2017 – Sec 10: Place of supply of services where the location of the supplier or the location of the recipient is outside India Continuing with the discussion, today we shall further discuss the section 10. The key take away points from this section are: Generally place of supply will be the place of recipient of service, if it is not available then place of supplier of service except of specified services as given in subsequent sub-sections. This is similar to the default rule applicable to domestic transactions No GST on international freight on exports provided by shipping companies to persons located outside India. In followi

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property shall be the place where such property is located or intended to be located Event based services -place of supply will be the place where event actually held If services referred sub-section 3), (4), (5) or (6) are supplied are supplied at more than one location including in taxable territory place of supply would be the location where greatest proportion of service is supplied If services referred sub-section 3), (4), (5) or (6) are supplied in more than one State, place of supply of such services shall be taken as in proportion to the value of services so provided in each State as ascertained from the terms of the contract or on such other reasonable basis as may be prescribed in this behalf. Place of supply for following cases

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Service Tax – By: – Mr. M. GOVINDARAJAN – Dated:- 13-5-2017 – Finance Act, 1994 Online information and database access or retrieval services was introduced in the service tax net with effect from 16.07.2001 vide notification No.4/2001-ST, dated 09.07.2001. Section 65(75) of the Finance Act, 1994 defines the said service as any service provided or to be provided to any person, by any person, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner. Indicate list of services The following are the services are covered under online information and database access or retrieval services – Website supply, web-hosting, distance maintenance of programmes and equipment; Website hosting and webpage hosting; automated, online and distance maintenance of programmes; remote systems administration; online data warehousing where specific data is stored and retrieved electronically; online supply of on-demand disc space. Sup

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updated stock market data, in real time); the provision of advertising space including banner ads on a website/web page; use of search engines and Internet directories. supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events; Accessing or downloading of music on to computers and mobile phones; accessing or downloading of jingles, excerpts, ringtones, or other sounds; accessing or downloading of films; downloading of games on to computers and mobile phones; accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another. supply of distance teaching. Automated distance teaching dependent on the Internet or similar electronic network to function and the supply of which requires limited or no human intervention, including virtual classrooms, except where the Internet o

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r an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as,- advertising on the internet; providing cloud services; provision of e-books, movie, music, software and other intangibles via telecommunication networks or internet; providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network; online supplies of digital content (movies, television shows, music, etc.); digital data storage; and online gaming. GST regime In GST regime online information and database access or retrieval services is included. Since it attracts integrated tax, the provisions relating to this services are found place in Integrated Goods and Services Tax Act, 2017. The provisions relating to this service are discussed in this article. Definition Section 2(17) of the Integrated Good

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ility of the taxable person. The place of supply in respect of online information and database access of retrieval services is dealt with in section 13(12) of IGST Act Section 13(12) provides that the place of supply of online information and database access or retrieval services shall be the location of the recipient of services. The explanation to this section provides that for the purposes of this sub-section, person receiving such services shall be deemed to be located in the taxable territory, if any two of the following non-contradictory conditions are satisfied, namely: the location of address presented by the recipient of services through internet is in the taxable territory; the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory; the billing address of the recipient of services is in the taxable territory; the internet protocol address of the de

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hysical presence or does not have a representative for any purpose in the taxable territory, he may appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax. Payment of tax Section 14(1) provides that on supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non-taxable online recipient, the supplier of services located in a non-taxable territory shall be the person liable for paying integrated tax on such supply of services. in the case of supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non- taxable online recipient, an intermediary located in the non-taxable territory, who arranges or facilitates the supply of such services, shall be deemed to be the recipient of such services from the supplier of services in non-taxable territory an

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 12-5-2017 Last Replied Date:- 13-5-2017 – Dear expertKindly confirm whether ITC is available on GST paid by recipient in reverse charge. – Reply By Govind Gupta – The Reply = Tax paid on reverse charge basis will be available for input tax credit if such goods and/or services are used, or will be used, for business. The service recepient (i.e., who pays reverse tax) can avail input tax credit. – Discussion-Forum – Knowledge Sharing

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Goods and Services Tax – GST – Dated:- 12-5-2017 – Today, the Reserve Bank of India (RBI) released the report entitled State Finances: A Study of Budgets of 2016-17 , an annual publication that provides information, analysis and an assessment of the finances of state governments. It is the primary source for disaggregated state-wise fiscal data and delineates the changing dynamics of fiscal federalism over the years. The theme of this year s report is the Goods and Services Tax (GST). Highlights of the report are: Introduction of GST would have economy-wide ramifications in terms of growth, inflation, government finances and external competitiveness over the medium-term. It is likely to champion a new course for cooperative federalism in I

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Goods and Services Tax – GST – By: – Saurav Mantra – Dated:- 12-5-2017 Last Replied Date:- 23-5-2017 – As the GST is few months away from its much awaited implementation, the transitional provisions assume special importance for all the concerned stakeholders. Transitional provisions, in general terms, are those rules, methods or procedures that will enable the stakeholders to switch over from the current Indirect Tax regime to the GST regime. A detailed analysis of certain provisions under Revised GST Model and their impact are as follows: Amount of unutilised CENVAT credit/ITC relating to Input/Input services carried forward in a return to be allowed as input tax credit The conditions to carry forward the Cenvat Credit/ ITC belonging to the Old Tax Regime to the GST regime are as follows: For unutilised Cenvat Credit relating to Input/Input Services The balance of unutilised Cenvat credit (under Cenvat Credit Rules, 2004 like Excise duty, Service Tax, etc) must have been shown in th

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credited in the ledger and any utilization, refund and reversals will be debited in the ledger. Example of above provisions: Mr. A, dealing in manufacturing of electronic goods, has duly filed the Excise return, VAT return and Entry Tax return for the month of June 2017. Following are the unutilised credits shown in the returns:- unutilised Excise Cenvat credit – ₹ 100000 unutilised VAT – ₹ 75000 unutilised Entry Tax – ₹ 12000 Now, assuming GST rolls out on 01.07.2017 and all such credits are eligible under old law and GST law, the following implications will occur: Unutilized Cenvat Credit for Excise duty for ₹ 100000 will become CGST and will be transferred to electronic ledger. There is no time limit for utilisation of such CGST. VAT and Entry tax will be clubbed and ₹ 75000 plus ₹ 12000, i.e., ₹ 87000 will become SGST and will be transferred to electronic ledger. Such SGST of ₹ 87000 will have to be utilised within 90 days starting fr

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Credit Rules 2004 or under the respective State Value Added Tax laws Such Cenvat credit/Input Tax Credit on Capital Goods should be eligible both under the old law and GST law. Formula: Unutilised Cenvat Credit/Input Tax credit on Capital Goods = Total Cenvat Credit/ITC on Capital Goods minus the amount of such Cenvat Credit/ITC already availed under the earlier law. It is very important to note that the unutilised Cenvat Credit/ITC on capital Goods is eligible under GST even if they are not carried forwarded in the last return of the earlier law. – Reply By Medreich Limited – The Reply = Hi Sir,As per your article, VAT Credit should be utilized within 90 days, whether it is prescribed in the Act? VAT and Entry tax will be clubbed and ₹ 75000 plus ₹ 12000, i.e., ₹ 87000 will become SGST and will be transferred to electronic ledger. Such SGST of ₹ 87000 will have to be utilised within 90 days starting from 01.07.2017 – Reply By SANJAYKUMAR BEHURA – The Reply = De

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PLACE OF SUPPLY OF GOODS OR SERVICES PART-II:- Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 12-5-2017 – Continuing with the discussion, today we shall discuss the changes made in the section 10. It is newly added clause in the draft IGST law for determining place of supply of services where location of service provider or the location of service receiver is outside India. Sec 10: Place of supply of services where the location of the supplier or the location of the recipient is outside India The provisions of this section apply to determine situations where the location of the supplier of service or the location of the recipient of service is outside India. These have been majorly imported from the existing provisions of the p

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vices of sub-section (3), (4) and (5) are provided in more than one State. As per sub-section (3) of section 10, the place of supply of performance based services shall be the location where services are actually performed. Further, as per sub-section (4) place of supply for services provided in relation to immovable property shall be the location of immovable property. Also, the sub-section (5) of section 10 states that the place of supply of services by way of admission to event, fair shall be the place where the event is held. Now, sub-section (6) states that in case services specified in sub-section (3), (4) and (5) are provided at more than one location, place of supply shall be location in taxable territory where the greatest proporti

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Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 11-5-2017 Last Replied Date:- 11-5-2017 – Dear expertsCurrently we have few consignment agents in Three different states. Whether we need to add this consignment agents in our GST registration as a additional place of business? or they have to independently registered themselves in GST – Reply By KASTURI SETHI – The Reply = As per Section 4 Explanation VI (c) (iii) of Central Excise Act, premises of consignment agent are equal to depo

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Goods and Services Tax – GST – Dated:- 11-5-2017 – Press Information Bureau Government of India Ministry of Finance 11-May-2017 16:17 IST Revenue Secretary Dr. Hasmukh Adhia holds detailed review of IT-Preparedness for the roll-out of Goods and Services Tax (GST) from July 01, 2017. 60.5 lakh taxpayers out of 84 lakh enrolled as of now; Registration to be reopened for 15 days from 01st June, 2017. Out of 62,937 tax officials, 24,668 tax officials have been given hands-on training; remaining to be trained by 15th June, 2017 3200 taxpayers from Centre, States and UTs to get hands-on experience of GST System software in a pilot from 02nd to 16th May, 2017. Dr. Hasmukh Adhia, Revenue Secretary, Government of India, expressed his satisfaction w

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s and outreach program being undertaken by Tax Departments across the nation. Out of 62,937 tax officials, 24,668 tax officials have been given hands-on training on the application software on live system while the remaining officials will be trained by 15th June, 2017. The training is being conducted on Registration, Returns and Payment Modules developed by GSTN. GSTN is also conducting a pilot on GST System Software from 2nd May to 16th May, 2017, where 3200 taxpayers drawn from each State/UT and Centre will be participating. The pilot covers all the three modules and is being run to give the taxpayers first hand opportunity to work on the live system as the creation of return has become an interactive process. This pilot will also give a

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SCHEDULE II [See section 7] – GST – States – SCHEDULES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – SCHEDULE II [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of goods; (b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services; (c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods. 2. Land and Building (a) any lease, tenancy, easement, licence to occupy land is a supply of services; (b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services. 3. Treatment or process Any treatment or process which is a

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e he ceases to be a taxable person, unless- (i) the business is transferred as a going concern to another person; or (ii) the business is carried on by a personal representative who is deemed to be a taxable person. 5. Supply of services The following shall be treated as supply of services, namely:- (a) renting of immovable property; (b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation .- For the purposes of this clause- (1) the expression competent authority means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such aut

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for cash, deferred payment or other valuable consideration. 6. Composite supply The following composite supplies shall be treated as a supply of services, namely:- (a) works contract as defined in clause (119) of section 2; and (b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration. 7. Supply of Goods The following shall be treated as supply of goods, namely:- Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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SCHEDULE I [See section 7] – GST – States – SCHEDULES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. 2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of

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Section 174 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Repeal and saving. 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Rajasthan Value Added Tax Act, 2003(Act No. 4 of 2003), except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution; (ii) the Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957); (iii) the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988); (iv) the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996); (v) the Rajasthan Tax on Luxurie

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r liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any tax, surcharge, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or rec

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Section 173 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Amendment of certain Acts. 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (i) in the Rajasthan Panchayati Raj Act, 1994 (Act No. 13 of 1994), for the existing clause (b) of sub-section (1) of the section 65, the following shall be substituted, namely:- (b) a tax on entertainments and amusements; ; (ii) in the Rajasthan Munici

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Section 172 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Removal of difficulties. 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the

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Section 171 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Anti-profiteering measure. 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for

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Section 170 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Rounding off of tax, etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee

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Section 169 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Service of notice in certain circumstances. 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorized representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable pers

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ness or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. –

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Section 168 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Power to issue instructions or directions. 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe

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Section 167 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Delegation of powers. 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification. – – statute, statutory provisions legislation, law, enactment, Acts

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Section 166 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Laying of rules, regulations and notifications. 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before the State Legislature, while it is in session, for a total period of thirty days which may be comprised in one session or in two

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Section 165 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Power to make regulations. 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITa

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