please confirm gst rate for henna powder – Goods and Services Tax – Started By: – dinesh garg – Dated:- 1-7-2017 Last Replied Date:- 1-7-2017 – sir please advice for chapter and gst price for henna po
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Goods and Services Tax – Started By: – S.C. WADHWA – Dated:- 1-7-2017 Last Replied Date:- 9-7-2017 – DEAR EXPERTS, WE ARE MANUFACTURER OF DEHYDRATED VEGATABLES AND LEGUMINOUS VEGETABLES. OUR QUERY IS THAT IN WHICH HSN CODE DEHYDRATED BEANS ( FRENCH) IS COVERED. PLEASE GIVE YOUR EXPERT OPINION REGARDING HSN CODE AND RATE OF GST IMMEDIATELY. REGARDS, WADHWA – Reply By MUKUND THAKKAR – The Reply = 14040000 GST rate 5% please also check chapter 6-14 you will get the correct HSN code if any doubt. – Reply By dinesh garg – The Reply = thnks sir regards henna powder gst rate which you tell 5% okk this applicable for small pouches or only bulk or both ? – Reply By MUKUND THAKKAR – The Reply = GST is applicable on products and HSN code wise not pac
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Goods and Services Tax – Started By: – Krish Murthy – Dated:- 1-7-2017 Last Replied Date:- 1-7-2017 – 1. Please update on the applicability of GST w.r.t a SEZ Co-Developer. Where the co-developer has contracted the construction to a contractor, how would the input credit in DTA of the such contractor be treated? What would be the status where materials are procured by the co-developer for fabrication outside the SEZ for fabrication in DTA, but commissioned in the SEZ unit after such fabrication
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CHAPTER NO. AND GST RATE – Goods and Services Tax – Started By: – S.C. WADHWA – Dated:- 1-7-2017 Last Replied Date:- 9-7-2017 – DEAR EXPERTS, HSN CODE OF DRY PEAS IS 07131000. WHEN THIS ITEM SOLD IN P
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Goods and Services Tax – GST – Dated:- 1-7-2017 – Ministry of Railways is fully geared for the roll out of GST w.e.f. 1st July, 2017. Exemptions granted from the levy of GST in respect of Passengers travelling in Second class, Metro, Sleeper Class. Exemption from levy of GST granted in respect of Transportation by Rail of Agricultural Produce, relief materials, milk, salt, food grain including flours, pulses and rice, railway equipment and materials, defence and military equipments, Catering charges of Standard Meal Items in Mail/Express trains & at static units on stations will not change even after 1st July,2017 Catering charges of Rail Neer will also remain unchanged w.e.f 1st July,2017 Ministry of Railways is fully geared for the roll out of GST w.e.f. 1st July, 2017.The Indian Railway is the national carrier and undertakes billions of transactions annually for transportation of passengers and goods. A mammoth exercise has been undertaken to modify the ERP system of IR for iss
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spect of Passengers travelling in Second class, Metro, Sleeper Class, Transportation by Rail of Agricultural Produce, relief materials, milk, salt, food grain including flours, pulses and rice, railway equipment and materials, defence and military equipments, etc. b) Exemptions have been granted in respect of Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian Railways Finance Corporation to Indian Railways ; Inter-state movement of trains between stations/ workshops/ sheds/ depots, etc., for the purpose of : (1) Carrying goods or passengers or both; or (2) For repairs and maintenance; Ministry of Railway has initiated process of Registration in each State/UT. Provisional GSTIN numbers of Ministry of Railways in each State/UT are already notified. In each State/UT, General Manager of a Zonal Railway has been nominated as the Principal Officer for taking care of GST compliance; A series of detailed instructions have been issued to all Zonal Ra
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elating to accounts and stores are also being modified. The impact of GST on different segments is detailed below: Passenger segment It has been decided to levy Goods & Services Tax (GST) in place of service tax including cess on transportation of passengers by rail. GST will be levied on the fare of passenger services in place of service tax (including cess) on the following classes:- (i) AC first class (ii) Executive class (iii) AC-2 tier class (iv) AC-3 tier (v) AC chair car class (vi) AC economy class (vii) First class (viii) AC and first classes coaches of special trains/coaches on FTR (ix) All other type of first class and AC class coaches if any:- The rate of GST shall be 5% on total fares. (in place of 4.5% service tax levied earlier i.e. an increase of 0.5% only) On concessional tickets GST shall be levied at the prescribed rate on total actual fare collected after concession/rebate. (i) In case of combined return journey tickets for AC & first class tickets, separate
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tation of GST, the Goods & Service Tax difference of fare shall not be collected on the tickets booked in advance. The new GST shall be applicable on tickets issued on or after 01.07.2017. Catering Segment ● The chargeable GST on catering services on railways is as under:- (i) For static units not having facility of air conditioning or central heating at any time during the year- 12% with full Input Tax Credit (ITC) (ii) For Static units having facility of air conditioning or central heating at any time during the year- 18% with full Input Tax Credit (ITC) (iii) For Rajdhani/Shatabdi/Duronto and other Mail/Express trains-18% with full Input Tax Credit (ITC) (iv) GST on catering services of other premium trains like Tejas, Gatiman, Shivalik etc. shall be levied @ 18%. ● The above GST on catering charges is applicable w.e.f. 01.07.2017. ● The impact of new GST regime on catering will be as given below: a) In case of, Mail/Express Trains, the charges of onboard cater
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portation of parcel traffic by rail shall be as under:- ● Goods and Service tax (GST) will be levied for transportation of all description of parcel traffic (leased or non-leased parcel traffic) and merchandise items (for commercial use) booked as luggage. ● Luggage traffic i.e. personal baggage belonging to the travelling passengers, (Excluding merchandise items for commercial use), shall be exempted from GST. The details of other commodities exempted from GST shall be as under:- (i) Relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap (ii) Defence of military equipments (iii) Newspaper or magazines registered with the Registrar of Newspapers (iv) Railway equipments or materials (v) Agricultural produce (vi) Milk, salt and food grain including flours, pulses and rice (vii) Organic manure ● The rate of GST shall be 5% on total freight. (in place of 4.5% service tax levied earlier- an increase of 0.5% only) ● Goods
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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 1-7-2017 Last Replied Date:- 1-7-2017 – If dealer is providing only service like professional fees can he apply for composition dealer registraion. – Reply By Preeti Sharma – The Reply = Hello Mr. Suryakant, Composition scheme under GST is available only for manufacturers, Traders & Food/Restaurant Services. It simply means any other person like a professional CANNOT opt for composition scheme.Thank You – Discussion-Forum
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Goods and Services Tax – GST – Dated:- 1-7-2017 – His Excellency, the President Honourable Shri Pranab Mukherjee, The Vice President the Honourable Shri Hamid Ansari ji, The Prime Minister Honourable Shri Narendra Modi ji, the Speaker of the Lok Sabha Honourable Smt. Sumitra Mahajan ji, Our Former Prime Minister and the senior leader of the country Sri HD Deve Gowda ji, Everyone from the Members of the Council of the Ministers, The Ministers of the State Governments, Officials, Members of the Parliament and other dignitaries assembled on this historic occasion, We have assembled today for an important moment in the journey of a great Nation. We are in the process of making history. With the launch of Goods and Services Tax. At the midnight hour We will be launching one of India's biggest and most ambitious Tax and Economic Reform in history. The GST maybe a destination tax, but for India it will begin all together a new journey. Its a journey where India will awake to limitless po
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Cooperative Federalism. While in enacting the GST neither the centre nor the states give up their Sovereignty. They have pooled their sovereignty to make joint decisions for indirect taxation. In a large and complex Federal System of Multi-Party Democracy With the Centre, 29 States, 2 Union Territories with legislatures, and wide divergent interest we have implemented a Constitution Amendment and brought in a large tax reform, displaying a high point of Indian politics. We have done this at a time when the world is facing slow growth, Isolationism and lack of structural reforms. With the GST India has shown that these forces can be overcome through the display of inclusion, openness and boldness. For this all Member of Parliament, The State Governments, all political parties, State Finance Ministers and the dedicated team of Officers of Centre and State Governments, Who contributed to this, deserve to be appreciated and thanked. राष्ट्र
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#2344;्होंने सन 2003 में एक एतिहासिक रिपोर्ट दी थी। कि इस देश के अंदर एक Value Based Taxation GST के नाम से आरंभ किया गया। 2006 के बजट में UPA सरकार ने घोषणा की थी कि 2010 तक इसको लागू करने का प्रयास होगा और 2011 के बजट मेæ
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ंद्र अपने अधिकारों को एकत्रित करके Goods and Service Tax की रचना करें। आपकी उस Constitution.. संविधान संशोधन के बाद Parliament की Standing Committee, उसने बहुत योगदान लायक सुझाव दिए थे। यशवंत सिन्हा जी आज मौजूद है इस सभागार में
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5;े लिए तीन चौथाई बहुमत की आवश्यकता है। Standing Committee के उस निर्णय का ये असर था कि केंद्र और राज्यों को संवैधानिक दृष्टि से इकट्ठा काम करने के लिए मजबूर किया गया और GST Council में जो एक प्रकार स
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25;े दल की जिस राज्य की सरकार हो, उसका कोई वित्त मंत्री उस Empowered Committee का अध्यक्ष रहे। पहले अध्यक्ष श्री डॉ. असीम दास गुप्ता हमारे बीच में हैं और बहुत वर्षो तक देश में उन्होंने consensus बनì
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375; श्री अब्दुल रहीम राथर, श्री सुशील मोदी उसके बाद केरल के श्री के. एम. मणि, I think Mr. Mani is also here और फिर बंगाल के डॉ. अमित मित्रा, ये एक राज्यों के बीच में आम राय बनाते रहे। और इस पूरे इतिहास के बा&#
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द Council की पहली जिम्मेवारी थी कि केंद्र के लिए और राज्यों के लिए कानून बनाए। वो सभी कानून पांच केंद्र के लिए एक सभी राज्यों के लिए सर्वसम्मति से बनें। संसद ने उसे सर्वसम्मति
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8; निर्णय पर वोट करवाने की आज तक आवश्यकता नहीं पड़ी। हर एक निर्णय सर्वसम्मति से हुआ जिसमें अलग अलग राजनैतिक दलों के प्रतिनिधि थे, अलग अलग राज्य सरकारों के प्रतिनिधि थे, और एक 
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#2350;तभेद के, बिना किसी Dissent के एक एक Commodity का Tax सर्वमत से तय हुआ और उसके पीछे भी दो सिद्धांत थे कि एक आम और गरीब आदमी पर ज्यादा बोझ न पड़े। Revenue Neutral रहे कि जितना राजस्व राज्य और केन्द्र इक्ट्ठा कर
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366; थी, उस व्यवस्था में राज्यों और केन्द्र को मिलाकर 17 Transaction Tax हैं- Seventeen, 23 cess हैं, उन सबको समाप्त कर दिया गया है और उनके स्थान पर केवल एक Tax रहेगा। उस हर Tax के लिए अलग return जाता था, आज एक return जाएगा। हर एक assesse &
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325; form भरना computer पर कि मेरी पिछले महीने की transaction क्या है, उसमें डाल देना। और उसके माध्यम से Tax के ऊपर Tax न लगना, ये इसकी एक विशेषता है। पूरे देश के अंदर अलग-अलग राज्यों में अलग-अलग रेट और चुंग
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#2366;भ मिलने लगेगा। मंहगाई के ऊपर भी लगाम लगेगी। टैक्स avoidance कठिन होगा, रेट पहले की तुलना में कम होंगे। देश की GDP को लाभ मिलेगा और जो अधिक राज्यों को और केंद्र को साधन मिलेंगे वो इस दे&#
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; इसमें कार्य किया है। यहां विशेष रूप से मैं सबका बहुत-बहुत आभार व्यक्त करता हूं। GST Council के जो सदस्य हैं, राज्यों के वित्तमंत्री वो सुबह से शाम तक कई दिनों तक बैठे रहे इन निर्णयों è
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चने का हम लोगों ने आज जब उसके लिये तैयार कर दिया है। मैं विशेष रूप से उन सभी अधिकारियों का बहुत बहुत आभार। और आप सब सांसद जो आए हैं उन सबका बहुत बहुत आभार व्यक्त करते हुए, मैं मा
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Goods and Services Tax – GST – Dated:- 1-7-2017 – The Goods and Services Tax came into force at midnight, amid a historic midnight session in the Central Hall of Parliament. President Pranab Mukherjee, Prime Minister Narendra Modi, and Finance Minister Arun Jaitley addressed the gathering, before the President and the Prime Minister pressed a button to mark the launch of GST. Speaking on the occasion, the Prime Minister said that the day marks a decisive turning point, in determining the future course of the country. He recalled that the Central Hall had been witness to several historic occasions in the past as well, including the first session of the Constituent Assembly, India s independence, and the adoption of the Constitution. He desc
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Goods and Services Tax – GST – Dated:- 1-7-2017 – आदरणीय राष्ट्रपति जी, आदरणीय उपराष्ट्रपति जी, लोकसभा की अध्यक्षा जी, पूर्व प्रधानमंत्री आदरणीय देवगौड़ा जी, मंत्रिपरिषद के मेरे साथी, सदन के सभी सम्मानित सदì
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;े हैं। आज इस मध्य रात्रि के समय हम सब मिल करके देश का आगे का मार्ग सुनिश्चित करने जा रहे हैं। कुछ देर बाद, देश एक नई व्यवस्था की ओर चल पड़ेगा। सवा सौ करोड़ देशवासी इस ऐतिहासि
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2375;ं, अलग-अलग टीमों के द्वारा जो प्रक्रियाएं चली हैं, वो एक प्रकार से भारत के लोकतंत्र की भारत की, संघीय ढांचे की, Co-operative Federalism के हमारे concept की एक बहुत बड़ी मिसाल के रूप में आज ये अवसर हमारा आë
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366; हमने चुना है, जिस व्यवस्था को हमने विकसित किया है; यह किसी एक दल की सिद्धि नहीं है, यह किसी एक सरकार की सिद्धि नहीं है, ये हम सबकी सांझी विरासत है, हम सबके सांझे प्रयासों का परì
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;र हम बैठे हैं। और इसलिए आज Central Hall, इस घटना के साथ हम याद करते हैं, 9 दिसम्बर, 1946, संविधान सभा की पहली बैठक का ये सभागृह साक्षी है। हम उस स्थान पर बैठे हैं, जब संविधान सभा की प्रथम बैठक हु&#
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र में बैठे हुए थे। उस सदन में जहां कभी 14 अगस्त, 1947, रात को 12 बजे, देश की स्वतंत्रता की उस पवित्र महान घटना; ये स्थान उनका साक्ष्य है। 26 नवम्बर, 1949 देश ने संविधान को स्वीकार किया। यह&#
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66; हूं कोई और स्थान नहीं हो सकता है, इस काम के लिए। संविधान का मंथन 2 साल, 11 महीने और 17 दिन तक चला था। हिन्दुस्तान के कोने-कोने से विद्वतजन उस बहस में हिस्सा लेते थे, वाद-विवाद होतí
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#2357;िचार-प्रक्रिया का परिणाम है। सभी राज्यों समान रूप से, केन्द्र सरकार उसी की बराबरी में, और सालों तक चर्चा की है। संसद में इसके पूर्व के भी सांसदों ने, उसके पूर्व के सांसदों &#
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;ेश के नागरिकों को समान अवसर, समान अधिकार, उसके लिए सुनिश्चित व्यवस्था खड़ी कर दी थी। और आज GST एक प्रकार से सभी राज्यों के मोतियों को एक धागे में पिरोने का और आर्थिक व्यवस्
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#2361;ै, इस टीम इंडिया की कर्तव्य शक्ति का, सामर्थ्य का परिचायक है। ये GST Council केंद्र और राज्य में मिल करके उन व्यवस्थाओं को विकसित किया है, जिसमें गरीबों के लिए जो पहले उपलब्ध सेव
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66;ई देता हूँ, अब तक इस काम का नेतृत्व जिन-जिन लोगों ने किया है, अरुण जी ने विस्तार से कहा था, मैं उसका, मैं उसका पुनरावर्तन नहीं करता हूं। मैं उन सबको भी बधाई देता हूं, इस प्रक्रिय
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2352; आज हम उस सफलता के साथ हम आगे बढ़ रहे हैं। एक लंबी प्रक्रिया थी, परिश्रम थी, शंकाए, आशंकाए थी, राज्यों के मन में गहरे सवाल थे। लेकिन अथाह पुरूषार्थ, परिश्रम, दिमाग की जितनी भी शक्&
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11;स वाक्य ने हमारी पूरी GST प्रक्रिया को बड़े ही अच्छे ढंग से कहा है। कोई वस्तु कितनी ही दूर क्यों न हो, उसका मिलना कितना ही कठिन क्यों न हो, वो पहुंच से कितनी ही बाहर क्यों न हो, कठिन ê
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25;े देश को एक न किया होता, देश का एकीकरण न किया होता तो भारत का राजनीतिक मानचित्र कैसा होता? कैसा बिखराव होता! आजादी होती लेकिन देश का वो मानचित्र कैसा होता? जिस प्रकार से सरदार ë
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#2325;ेन्द्र के 7 Tax, राज्यों के 8 Tax और हर चीजों के अलग-अलग Tax का हिसाब लगाएं, तो 500 प्रकार के Tax कहीं न कहीं अपना Role Play कर रहे थे। आज उन सबसे मुक्ति पाकर के, अब गंगानगर से ले करके ईटानगर तक, लेह से ले कर
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2375; कहा था कि दुनिया में अगर कोई चीज समझना सबसे ज्यादा मुश्किल है तो वो है Income Tax, यह अलबर्ट आइंसटीन ने कहा था। मैं सोच रहा था अगर वो यहां होते तो पता नहीं ये सारे Tax देखकर के क्या कहते, क्
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361;ै। एक ही चीज दिल्ली में एक दाम होगा, 25-30 किलोमीटर गुरूग्राम में दूसरा charge लगेगा और उधर नौएड़ा में गए तो तीसरा होगा। क्यों, क्योंकि हरियाणा का Tax अलग, उत्तरप्रदेश का Tax अलग, दिल्ली का अल&
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361;ै और दिल्ली में जाता हूं तो इतने में मिलती है। एक प्रकार से हर किसी के लिए Confusion की स्थिति रहती थी। अब पूंजी निवेश में भी विदेशों के लोगों के लिए यह सवाल रहता था कि भई किस, एक व्यवस्
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360;े वर्णन किया है कि GST के कारण Octroi की व्यवस्था हो, Entry Tax हो, Sale Tax हो, VAT हो, न जाने कितनी चीजे़, सारा वर्णन उन्होंने विस्तार से किया सब खत्म हो जाएगा। हम जानते हैं कि हम Entry के टोल पर घंटों तक हमारे Veh
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#2350;ें से एक मुक्ति का मार्ग हमें प्राप्त होगा। कभी-कभार Perishable Goods खास करके समय पर पहुंचना बहुत आवश्यक होता था, लेकिन वो जब नहीं पहुंचता था तो उसके कारण उस पहुंचाने वाले का भी नुकसान ह
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System की ओर आज कदम रख रहा है, बढ़ रहा है। एक ऐसी व्यवस्था है जो ज्यादा सरल है, ज्यादा पारदर्शी है; एक ऐसी व्यवस्था है जो जो काले धन को और भ्रष्टाचार को रोकने में एक अवसर प्रदान करती है; 
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ी है और जिसके द्वारा GST हम लेकर आए हैं। साथियों, Tax Terrorism और Inspector राज, ये बात कोई नई नहीं है। सबदूर ये शब्द हम सुनते आए हैं, परेशानी भुगतने वालो से हमने उस चिंता को अनुभव किया है और GST की इस व्य&#
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2;ो परेशानियां होती रही है, उससे मुक्ति का मार्ग इस GST के द्वारा; कोई ईमानदार व्यापारी बेवजह परेशान हो वो दिन इसके साथ खत्म होने की पूरी संभावना इस GST के अंदर है। इस पूरी व्यवस्था &#
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है कि structure में लाने के लिए कुछ व्यवस्थाएं की हैं लेकिन वो minimum व्यवस्थाएं, नाममात्र की व्यवस्थाएं की गई हैं और उसके कारण सामान्य मानवी जो है, उसके लिए इस नई व्यवस्था से कोई ê
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2375;ं कहो कि देश के गरीबों के हित के लिए ये व्यवस्था सबसे ज्यादा सार्थक होने वाली है। आजादी के 70 साल के बाद भी हम गरीबों तक जो पहुंचा नहीं पाए हैं, ऐसा नहीं कि प्रयत्न नहीं हुए ह&#
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यस्थित ढंग से और बोझ किसी एक पर न जाएं, बोझ sparred हो जाएं, Horizontal जितना हम sparred करें, उतना ही देश को Vertical ले जाने की सुविधा बढ़ती है। और इसलिए उस दिशा में जाने का काम, अब वो कच्चा बिल, पक्का बिल, ये 
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़ाने के लिए बहुत-बहुत काम आने वाला है। कभी-कभी आशंकाएं होती हैं कि ये नहीं होगा, ढिकना नहीं होगा, फलाना नहीं होगा और हमारे देश में हम जानते हैं कि जब XIh और XIIth के रिजल्ट online देने की शुर
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357;ीं, बारहवीं का अगर विद्यार्थी है, तो उसको ये सारी चीजें आती हैं। कोई मुश्किल काम नहीं, इतना सरल है, घर में 10वीं, 12वीं का विद्यार्थी भी रहता है, वो चीजें छोटे से व्यापारी को भी और व
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8; हर बार आपके नंबर निकालता हो, आपका चश्मा बनाने वाला भी निश्चित हो, आप वहां अपने नंबर बनवाते हो, और फिर भी जब नया नंबर वाला चश्मा आता है तो एकाध-दो दिन तो आंख ऊपर-नीचे करके adjust करना
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जुड़ जाएंगे। मैं आपसे आग्रह करता हूं कि अफवाहों के बाजार को बंद करें और अब, जब देश चल पड़ा है तो सफल कैसे हो, देश के गरीब-जनों की भलाई के लिए कैसे काम हो, उस पर हम ले करके चलें और तब ज
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;मझ पाते हैं और उसको चला पाते हैं। मैं समझता हूं भारत में और आज दुनिया का एक प्रिय destination के रूप में; निवेश के लिए प्रिय destination के रूप में भारत को हर प्रकार से स्वीकृति मिली है और इसके लिए
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0;ंतुलन को खत्म करेगा। GST एक ऐसा catalyst है जिससे Export Promotion को भी बहुत बल मिलेगा। और GST एक वो व्यवस्था है, जिसके कारण आज हिन्दुस्तान में जो राज्य ठीक से विकसित हुए हैं, उनको विकास के अवसर तु&#
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06;, हमारा पूर्वी उत्तर प्रदेश देखें, हमारा पश्चिम बंगाल देखें, हमारे North-East के देखें, हमारा उड़ीसा देखें, संसाधन, प्राकृतिक संसाधनों से भरे पड़े हैं। लेकिन अगर उनको ये, ये व्यवस्&zw
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#2366; अवसर इससे मिलने वाला है। हिन्दुस्तान के सभी राज्यों को विकास के समान अवसर प्राप्त होना, ये अपने-आप में विकास की राह पर आगे बढ़ने का एक बहुत बड़ा अवसर है। GST, एक प्रकार से जै&
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रे Central Service के अधिकारी केंद्र और राज्यों में वितरित हैं, फिर भी दोनों तरफ से मिल करके चला सकते हैं। एक GST ऐसी व्यवस्था है कि जिसमें पहली बार केंद्र और राज्य के लोग मिल करके निश्चि&
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7;र्व के साथ स्वीकार करेंगी। 2022, भारत की आजादी के 75 साल हो रहे हैं। New India का सपना ले करके हम चल पड़े हैं। सवा सौ करोड़ देशवासी New India बनाने के सपनों को ले करके चल रहे हैं। और इसलिए भाइयो, बहन&#
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#2350;ें समाहित किया है। उस वेद का मंत्र आज भी हम लोगों के लिए प्रेरणा देने वाला है। और लोकमान्य तिलक जी ने कहा है- उसका उल्लेख किया हुआ है- मूलत: ऋग्वेद का श्लोक है- सवाणिवाह: आकृ&#
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;र्वत्र एक साथ भली प्रकार से हो सके। इस भाव से लोकमान्य तिलक जी ने भी हमें आज परिणाम दिया है। GST New India की एक Tax व्यवस्था है। GST Digital भारत की Tax व्यवस्था है। GST सिर्फ Ease of doing Business नहीं है, GST Way of Doing Business की भी एक दिश
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2370;न की भाषा में GST-Goods and Service Tax के रूप में भी जाना जाता है। लेकिन GST से जो लाभ मिलने वाले हैं और इसलिए मैं कहूंगा कि कानून भले ही कहता हो कि Goods and Service Tax, लेकिन हकीकत में ये Good and Simple Tax है और Good इसलिए कि Tax पर Tax, Tax पर Tax जो
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#2366;ष्ट्रपति जी ने समय निकालकर के, क्योंकि इस सारी यात्रा के वे भी एक साथी रहे हैं, सहयात्री रहे हैं; इसके हर पहलु को उन्होंने भली-भांति देखा है, जाना है, प्रयास किया है। उनका मार्&#
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2350;ैं उनका बहुत आभारी हूं कि वो आज आएं हम सबका मार्गदर्शन करने के लिए और उनकी बातें हम सबको एक नई प्रेरणा देती रहेगी। इसी एक भाव के साथ मैं फिर एक बार इस प्रयत्न के साथ जुड़े हुए ह
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Goods and Services Tax – GST – Dated:- 1-7-2017 – Honourable President, Respected Vice President, Madam Speaker of Lok Sabha, our Former Prime Minister Shri Devegowdaji, Members of the Council of Ministers, all the other members of the House, and the esteemed conglomerate gathered here representing diverse sectors. In the process of nation building, we often arrive at a moment which leads us to a path breaking juncture and opens up a plethora of opportunities imploring us to aspire for new dreams. At the stroke of the midnight hour today, together we shall ensure a pioneering future of the nation. Within a few moments from now, our nation will embark upon a new economic regime. The entire 1.25 billion citizens of the country are a witness to this historical event. I do not believe that this process of GST is restricted to the scope of economy only. This momentous occasion stands today as a testimony to the concept of Co-operative Federalism in Indian Democracy. This hallmark day was p
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hare the same place of pride. The front seats of this hall were ordained by the iconic national heroes like Pandit Jawaharlal Nehru, Maulana Abul Kalam Azad, Sardar Vallabh Bhai Patel, Baba Saheb Bhimrao Ambedkar, Acharya Kripalani, Dr. Rajendra Prasad, Sarojini Naidu. The same House which once on 14 August, 1947, at the stroke of the midnight hour, witnessed the most pious moment of the nation attaining freedom! On 26th November, 1949, this House stands as a testimony to the historical event when the Constitution was accepted by the nation. Several years later, this House shall once again go down in the annals of history as there couldn t have been a more anointed venue than this for the launch of one of the biggest strength of Federal structure, the GST Reform. Between many a great debates, agreements and disagreements, chalking a new path, adopting the middle path when they would go astray, was born the Indian Constitution! It was an outcome of deliberations which lasted two years,
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ho walked the talk along with the government. My hearty congratulations to all who led this movement towards this milestone! All states are slated to gain immensely as they shall now get equal opportunities of development. GST is in a way is like our railways with state and Centre playing equal role in its operations. While it receives regional support at the state level, yet it is representative of the Indian Railways . The Central Service officers are deputed all over the states and they align the state with the vision of the Centre. GST is the first of its kind system in the country when both Centre and State shall be putting consolidated efforts in the same direction. We shall be proud of this wonderful system for generations to come as GST is a landmark achievement which is bound to take the nation towards exponential growth. Today, GST Council had its 18th meeting and GST would be implemented in a short while from now. Incidentally, the Holy book Gita also has 18 chapters and tod
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llabh Bhai Patel to integrate these Princely states, what would have been the political map of India today? Just as Sardar Vallabh Bhai Patel unified India by helping several princely states subsume into a common entity, the GST will bring economic unification. If we take into consideration the 29 states, the 7 Union Territories, the 7 taxes of the Centre and the 8 taxes of the states, and several different taxes for different commodities, the number of taxes sum up to a figure of 500! Today all those taxes will be shred off to have ONE NATION, ONE TAX right from Ganganagar to Itanagar and from Leh to Lakshadweep. Once Albert Einstein, an eminent scientist had said that the most complex thing to understand in this world is Income tax. I was wondering if he was present here then how he would have reacted looking at the plethora of taxes. And we have seen that usually there is not much of a difference in the quantity of production. But when the product goes out, we can see the inequality
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tax structure. Sometimes certain items, especially the perishable ones that were supposed to reach their destination in time, were delayed because of the time taken for processing; and it resulted in losses at both ends. Today we are getting rid of all that. The country is moving a step forward towards a modern taxation system. This is a system that is simpler, more transparent. It will help us curbing black money and corruption and reward honesty. It will generate interest and enthusiasm to do business honestly. It will bring in a new culture of governance. We have all lived tax terrorism and inspector raj. Today, due to the transparency of GST, due to technologically proven trial, grey areas are ending. GST has an inherent strength of eliminating the possibility of ordinary businessmen being harassed by the officers. Traders with a turnover up to ₹ 20 lakh are totally exempt from this. Traders with a turnover up to ₹ 75 lakh are also having many exemptions. This is true
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e system hung. The next day the focus of the news was this very issue. Even today we hear about such issues. It is true that everyone is not tech-savvy. However, if any household has a class 10th-12th student, he would definitely know about technology. GST is so simple that a class 12 student can help merchants file returns. I request those who have fears to dismiss them. You get your eye check-up done by your regular doctor. He gives you power for your eyes. You get the spectacles made. When you get those spectacles, it takes 2-3 days to get adjusted. The crux of the story is that even then the eyes need to adjust to new spectacles. Similarly, if we try to adjust to the new system we will definitely be able to integrate ourselves with it. It is time to stop the rumour bazaar. It is a time we concentrated on the development and for the betterment of this country. Let the GST be carried forward till the point it has positive impact on the world s economy. GST is a system that ends the i
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ts impact will be appreciated by the forthcoming generations with a great pride. In 2022, India will celebrate the Diamond Jubilee year of achieving Freedom. We have embarked upon a journey to create a New India. The New India which is the dream of our 1.25 billions Indians! Therefore Ladies and Gentlemen, GST shall play a key role in helping us build the India of our dreams. The last verse of Lokmanya Tilak s Gita Rahsaya ideally encapsulates the essence of the way the GST team has strived to achieve it. The verse from the Rigveda continues to inspire us till today. It says सवाणिवाह: आकृति: समाना रुदयनिवाह: समान वस्तु वो मनो यथावा सुसहासिति It means that w
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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 1-7-2017 Last Replied Date:- 1-7-2017 – We require to send material for job work process please advice procedure to adopt under GST Act. The challon to be carry with the material is there any format under GST Act. – Reply By MUKUND THAKKAR – The Reply = basic details is require for making challan for job work likes GST no /date /value/ rate of gst/ amount of cgst & SGST/ if job worker is registered than his GST no. rest o
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Goods and Services Tax – GST – Dated:- 1-7-2017 – The President of India, Shri Pranab Mukherjee graced a special function organized to launch the Goods and Services Tax (GST) in the midnight of June 30- July 1, 2017 in the Central Hall of Parliament House, New Delhi. Speaking on the occasion, the President said that the introduction of GST is a momentous event for the nation. It was also a moment of some satisfaction for him because, as the Finance Minister, he had introduced the Constitution Amendment Bill on 22nd March 2011. He was closely involved in the design and implementation and had the occasion to meet the Empowered Committee of state finance ministers, formally and informally, as many as 16 times. He had also met the Chief Minist
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d by both Houses of Parliament and more than 50 percent of State Legislatures, he had the privilege of giving assent to the Constitution (One Hundred and First Amendment) Act. The President said that he was informed that GST would be administered through a modern world-class information technology (IT) system. He recalled that in July 2010, he had set up an Empowered Group for development of IT systems required for the GST regime under the chairmanship of Shri Nandan Nilekani. Subsequently in April 2012, a Special Purpose Vehicle, the GSTN (GST Network), was approved for creation by the government for GST implementation. This was to ensure that we lose no time, and as and when the legislative framework is in position, the technical infrastr
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Goods and Services Tax – GST – Dated:- 1-7-2017 – 1. In a few minutes from now, we will witness the launch of the Goods and Services Tax (GST), a unified tax system, in the country. This historic moment is the culmination of a fourteen-year long journey which began in December 2002, when the Kelkar Task Force on indirect taxation suggested a comprehensive Goods and Services Tax (GST) based on the Value Added Tax principle. The proposal to introduce GST was first mooted in the Budget Speech for the financial year 2006-07. Since the proposal involved restructuring and reform of not only indirect taxes levied by the Centre but also the States, the responsibility of preparing a design and a plan of action for the implementation of GST was assigned to the Empowered Committee of State Finance Ministers which had been formed earlier for implementation of the Value Added Tax. The Empowered Committee released its First Discussion Paper on Goods and Services Tax in November, 2009. Friends: 2. T
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ore remained confident that GST was a matter of time and it would eventually be implemented. My confidence stood justified when, on 8th September 2016, after the Bill was passed by both Houses of Parliament and more than 50 percent of State Legislatures, I had the privilege of giving assent to the Constitution (One Hundred and First Amendment) Act. Friends: 3. After the amendment of Constitution, the GST Council has been constituted as per the provisions of Article 279A of the Constitution. The Council, which is responsible for making all recommendations to the Union and States in respect of GST, such as model laws, rates, exemptions, is unique in our Constitution. It is a joint forum of the Centre and the States, where neither the Centre nor the States can, without the support of the other, take any decision. Though an elaborate voting structure has been built into the decision making process of the Council in the Constitution, it is remarkable that in the 18 meetings held so far, all
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Finance Minister, it has always been one of the largest contributors to the Central exchequer. Service tax is relatively new but has grown very rapidly in revenue terms. Except for a few goods outside the purview of goods and services tax, both of these will now disappear along with Additional Customs Duty, Special Additional Duty of Customs and numerous cesses and surcharges. Central Sales tax on inter-state sale will cease for goods falling under goods and services tax. At the State level, the enormity of the change is no less. The major taxes being subsumed are Value Added Tax or Sales Tax, entry tax, taxes on advertisements, and luxury tax, along with state-level entertainment tax and numerous cesses and surcharges. Friends: 6. GST will also make our exports more competitive and also provide a level playing field to domestic industry to compete with imports. Currently due to cascading, our exports still carry some embedded taxes, making them less competitive. Similarly, the hidden
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is creates a strong incentive for buyers to deal with honest and compliant sellers who pay their dues. Friends: 8. GST is a disruptive change. It is similar to the introduction of VAT when there was initial resistance. When a change of this magnitude is undertaken, however positive it may be, there are bound to be some teething troubles and difficulties in the initial stages. We will have to solve these with understanding and speed to ensure that it does not impact the growth momentum of the economy. Success of such major changes always depends on their effective implementation. In the months to come, based on the experience of actual implementation, the GST Council and the Central and State Governments should continuously review the design and make improvements, in the same constructive spirit as has been displayed till now. 9. In conclusion, I would like to express by deep appreciation for all those who made tremendous effort in making this path breaking legislation. – News – Press r
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Goods and Services Tax – Started By: – Kishan Barai – Dated:- 1-7-2017 Last Replied Date:- 1-7-2017 – Respected GST Experts,What would be Registration cost for new GST in Gujarat for a new business man ? & What are the documents required for new Registration&Can we create an invoice with logo or it would be auto generated GST in domestic sale For exports we do still informal invoice , any update on it as it is zero rated on GST. Please elaborate.Thank You – Reply By Ganeshan Kalyani – T
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Customs – PUBLIC NOTICE NO. 30/2017 – Dated:- 1-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE PORT AREA : VISAKHAPATNAM – 530035 F. No. S23/197/2016-Ap(DBK) Date: 01.07.2017. PUBLIC NOTICE NO. 30/2017 Sub: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario. Attention of ail Importers, Exporters, Customs Brokers and the Members of the Trade is invited to the following Board's Circular No. 24 dated 30.06.2017 read with Circular no. 43/2007
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Customs – PUBLIC NOTICE NO. 29/2017 – Dated:- 1-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE PORT AREA : VISAKHAPATNAM – 530035 F. No. S23/197/2016-Ap(DBK) Date: 01.07.2017. PUBLIC NOTICE NO. 29/2017 Sub: Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario. Attention Of all importers, Exporters, Customs Brokers and the Members of the Trade is invited to the following Board'
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GST – States – 5/10/2017-FD(TAX) – Dated:- 1-7-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 1st July, 2017 No. 5/10/2017-FD(TAX).- In exercise of the
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The Manipur Goods and Service Tax (Second Amendment) Rules, 2017 – GST – States – 05/10/2017-FD(TAX) – Dated:- 1-7-2017 – Download Pdf – Notification – Circular
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GST – States – 15/2017-State Tax – Dated:- 1-7-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 15/2017-State Tax Date: 01/07/2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. 2. In the Sikkim Goods and Services Tax Rules, 2017, (i) in rule 44, (a) in sub-rule (2), for the words "integrated tax and central tax , the words "central tax, State tax, Union territory tax and integrated tax shall be substituted; (b) in sub-rule (2), after the words "integrated tax , for the brackets and figure "(2) , the brackets and figure "(3) shall be
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om the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered p
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b-section (12) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day." (vi) after rule 138, the following shall be inserted, namely:- "Chapter – XVII Inspection, Search and Seizure 139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable fo
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or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the "applicable tax shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against t
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, along with the (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case
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GST DRC-08. 143. Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as "the defaulter ) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.- For the purposes of this rule, "specified officer shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. 144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by sel
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-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is
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Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. 147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Author
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the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where
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he defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. (12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall
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bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for provi
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e corporation and in the case of other movable property, to the person in possession of the same. (3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same
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he Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount
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ng twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that ef
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ee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23. 160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24. 161. Continuation of certain recovery proceedings.- The order for the reduction or enhancement of any demand under section 84 s
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ays of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or
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GST – States – F.No.11(24)FD/Tax/2016-60 – Dated:- 1-7-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 1st, 2017 In exercise of the powers conferred by Section 3 of Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the said Act, the State Government for the purposes of the said Act hereby, appoints the following class of officers as the officers under the said Act:- Table S.No. Designation under the said
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GST – States – F.No.11(24)FD/Tax/2016-61 – Dated:- 1-7-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 1st, 2017 In exercise of the powers conferred by Section 3 of Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the said Act, the State Government for the purposes of the said Act, hereby, appoints the officers of the State Government posted on the post mentioned in Column number 2 of the table below to
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GST – States – F.No.12(56)FD/Tax/2017-62 – Dated:- 1-7-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 1st, 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the State Government Notification No. F.12(56)FD/Tax/2017-Pt-I-40, dated the 29th June, 2017, namely:- 2. In the said notification,- (i) in Schedule I – 2.5%, after serial number 182 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- (1) (2) (3) "182A 3102 Mineral or
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GST – States – MGST-1017/C.R.103(21)/Taxation-1. – Dated:- 1-7-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 1st July 2017 NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST.1017/C.R. 103(21)/Taxation 1.- In exercise of the powers conferred by sub-clause (iii) (A) of clause (b) of sub-section (5) of section 17 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby
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GST – States – 18/2017-State Tax (Rate) – Dated:- 1-7-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 1st July 2017 NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. Notification No. 18/2017-State Tax (Rate) No. MGST-1017/C.R. 104(2)/Taxation-1.-In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Government notification of the Finance Department No. MGST-1017/C.R. 104/Taxation.-1 [No. 1/2017-State Tax (Rate)], dated 29th June 2017, published in the Maharashtra Government Gaz
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GST – States – MGST-1017/C.R.104(1)/Taxation-1. – Dated:- 1-7-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 1st July 2017 CORRIGENDUM MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R.104(1)/Taxation-1.-In the Government Notification of the Finance Department No. MGST-1017/C.R.104/Taxation.-1 [No. 1/2017-State Tax (Rate)], dated 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 1
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