Goods and Services Tax

Section 8 – GST – States – LEVY AND COLLECTION OF TAX – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 8. Tax liability on composite and mixed supplies.- The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be trea

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Section 7 – GST – States – LEVY AND COLLECTION OF TAX – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER III Levy and Collection of Tax 7. Scope of supply.- (1) For the purposes of this Act, the expression supply includes (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of good

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Section 6 – GST – States – ADMINISTRATION – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 6. Authorisation of officers of central tax as proper officer in certain circumstances.- (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),- (a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as authorise

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Section 5 – GST – States – ADMINISTRATION – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 5. Powers of officers.- (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State tax who is subordinate to hi

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Section 4 – GST – States – ADMINISTRATION – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 4. Appointment of officers.- (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Act. (2) The Commissioner shall have jurisdiction over the whole of the State, the Special Commissioner and an Additional Commissioner in respect of all or any of the functions assigned to them, shal

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Goods and Services Tax – Started By: – Rajendra m – Dated:- 12-6-2017 Last Replied Date:- 16-6-2017 – can any one please give clarity on tamarind GST RateTamarind has Two HSN codesTamarind Fresh 08109020Tamarind Dried 08134010why TWO HSN codes alloted to tamarind? – Reply By Ganeshan Kalyani – The Reply = In my view this question can be answered by GST Council alone. – Reply By Aitha RajyaLakshmi – The Reply = I got little clarity for your Query. I just wanna share it with you.Fresh tamarind is

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Goods and Services Tax – State Goods and Services Tax Acts (SGST Acts, 2017) – TMI Updates – Highlights

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Section 74 – GST – States – DEMANDS AND RECOVERY – Goa Goods and Services Tax Act, 2017 – Act-Rules – 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.- (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty equivalent to the tax specified in the notice. (2) The p

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), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. (6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder. (7) Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable. (8) Where any person chargeable with tax under sub-section (1) pays the said tax along with interest payable under section 50 and a penalty equivalent to twenty five per cent. of such tax within thirty d

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urposes of section 73 and this section,- (i) the expression all proceedings in respect of the said notice shall not include proceedings under section 132; (ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under sections 122, 125, 129 and 130 are deemed to be concluded. Explanation 2.- For the purposes of this Act, the expression suppression shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Managemen

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Section 73 – GST – States – DEMANDS AND RECOVERY – Goa Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XV Demands and Recovery 73. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the no

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nder sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice. (5) The person chargeable with tax may, before service of notice under sub-section (1) or, as the case may be, the statement under sub-section (3), pay the amount of tax along with interest payable thereon under section 50 on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. (6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), in

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nsidering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order. (10) The proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund. (11) Notwithstanding anything contained in sub-section (6) or sub-section (8), penalty under sub-section (9) shall be payable where any amount of self-assessed tax or any amount col

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Section 72 – GST – States – INSPECTION, SEARCH, SEIZURE AND ARREST – Goa Goods and Services Tax Act, 2017 – Act-Rules – 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central tax and officers of the Union territory tax shall assist the proper officers in the implementation of this Act. (2) The Government may, by notification, empower and require any other class of officers to assis

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Section 71 – GST – States – INSPECTION, SEARCH, SEIZURE AND ARREST – Goa Goods and Services Tax Act, 2017 – Act-Rules – 71. Access to business premises.- (1) Any officer under this Act, authorised by the proper officer not below the rank of Deputy Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed in a computer or otherwise and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. (2) Every person in charge of place referred to in sub-sectio

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Section 70 – GST – States – INSPECTION, SEARCH, SEIZURE AND ARREST – Goa Goods and Services Tax Act, 2017 – Act-Rules – 70. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. (Central Act 5 of 1908) (2) Every such inquir

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Section 69 – GST – States – INSPECTION, SEARCH, SEIZURE AND ARREST – Goa Goods and Services Tax Act, 2017 – Act-Rules – 69. Power to arrest.- (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of State tax to arrest such person. (2) Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him

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Section 68 – GST – States – INSPECTION, SEARCH, SEIZURE AND ARREST – Goa Goods and Services Tax Act, 2017 – Act-Rules – 68. Inspection of goods in movement .- (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. (2) The details of documents required to be carried under sub-section (1) shall be validated in such manner

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Section 67 – GST – States – INSPECTION, SEARCH, SEIZURE AND ARREST – Goa Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XIV Inspection, Search, Seizure and Arrest 67. Power of inspection, search and seizure.- (1) Where the Commissioner, has reasons to believe that (a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of State tax to ins

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ocuments or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act. (3) The documents, books or things referred to in sub-section (2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made thereunder, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice. (4) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box or receptacle is denied. (5) The person from whose custody any documents are seized under sub-secti

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months. (8) The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper officer in such manner as may be prescribed. (9) Where any goods, being goods specified under sub-section (8), have been seized by a proper officer, or any officer authorised by him under sub-section (2), he shall prepare an inventory of such goods in such manner as may be prescribed. (10) The provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word

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Section 66 – GST – States – AUDIT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 66. Special audit.- (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Deputy Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with the prior approval of the Commissioner, direct such registered person by a communication in writing to get his records including books of account examined and audited by a chartered accountant or a cost accountant as may be nominated by the Commissioner. (2) The chart

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ered person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit under sub-section (1) which is proposed to be used in any proceedings against him under this Act or the rules made thereunder. (5) The expenses of the examination and audit of records under sub-section (1), including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the Commissioner and such determination shall be final. (6) Where the special audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or sectio

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Section 65 – GST – States – AUDIT – Goa Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XIII AUDIT 65. Audit by tax authorities.- (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. (2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office. (3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed. (4) The audit under sub-section (1) shall be completed within a peri

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the necessary facility to verify the books of account or other documents as he may require; (ii) to furnish such information as he may require and render assistance for timely completion of the audit. (6) On conclusion of audit, the proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings. (7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74. – – statute, statutory provisions legislation, law, enactment, Acts, Rules

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Application for Enrolment u/s 35 (2) – GST ENR-01 – Final Rules (Draft) – Forms – GST – ACCOUNTS AND RECORDS – Final Draft Rules – 11-6-2017 – GST ENR-01 – Form GST ENR-01 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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Section 64 – GST – States – ASSESSMENT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 64. Summary assessment in certain special cases.- (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adv

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Section 63 – GST – States – ASSESSMENT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 63. Assessment of unregistered persons.- Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) of section 29 but who was liable to pay tax, the proper officer may proceed to assess the tax liability of such taxable person to the be

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Section 62 – GST – States – ASSESSMENT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 62. Assessment of non-filers of returns – (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgement taking into account all the

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Section 61 – GST – States – ASSESSMENT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 61. (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto. (2) In case the explanation is found acceptable, the registered person shall be informed accordingly and no further action

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Section 60 – GST – States – ASSESSMENT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 60. (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the proper officer in writing giving reasons for payment of tax on a provisional basis and the proper officer shall pass an order, within a period not later than ninety days from the date of receipt of such request, allowing payment of tax on provisional basis at such rate or on such value as may be specified by him. (2) The payment of tax on provisional basis may be allowed, if the taxable person executes a bond in such form as may be p

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e Commissioner for such further period not exceeding four years. (4) The registered person shall be liable to pay interest on any tax payable on the supply of goods or services or both under provisional assessment but not paid on the due date specified under sub-section (7) of section 39 or the rules made thereunder, at the rate specified under sub-section (1) of section 50, from the first day after the due date of payment of tax in respect of the said supply of goods or services or both till the date of actual payment, whether such amount is paid before or after the issuance of order for final assessment. (5) Where the registered person is entitled to a refund consequent to the order of final assessment under sub-section (3), subject

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Section 59 – GST – States – ASSESSMENT – Goa Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XII Assessment 59. Every registered person shall self-assess the taxes payable un

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Section 58 – GST – States – REFUNDS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 58. Utilisation of Fund .- (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed. (2) The Government or the authority specified by it shall maintain proper and separate account and other relevant records in relation to the Fund and prepare an annual statement of accounts in such form as may be prescribed in consulta

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