You are well aware that the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) is published in Official Gazette dated 15th June 2017. Maharashtra Goods and Services Tax Act, 2017 is poised to be implemented with effect from 1st July 2017.
The assessee as well as the Revenue is in cross appeal against the impugned order dated 29/11/2013 of the First Appellate Authority, Mumbai. In the appeal of the assessee (ITA No.658/Mum/2014), the first ground raised pertains to confirming the reopening u/s 147 of the Income Tax Act, 1961
In exercise of the power conferred upon me by sub-section (1) of section 5 read with clause (91) of section 2 of the Gujarat Goods and Services Tax Act, 2017 and the rules framed thereunder, I do hereby assign the functions to be performed under this Act by a proper officer as defined in clause (91) of section 2
Government of Gujarat, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at the rate of,—
Export of Mull Bamboo till 31.03.2019 and bamboo products (except bamboo charcoal, bamboo pulp and unprocessed bamboo shoots) mace from bamboo obtained from legal sources has been permitted.
THE PUNJAB GOODS AND SERVICES TAX ACT, 2017. (Punjab Act No. 5 of 2017) AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Punjab and the matters connected therewith or incidental thereto
Amount of TDS was debited from the bank account of the assessee on the due date i.e. 7.10.2009 and the delay in deposit of such tax by a day was on account of system and connectivity issues at the bankers’ end, which were beyond the control of the assessee.
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules – (1) These rules may be called the Rajasthan Goods and Services Tax Rules, 2017.
Under section 164 of Manipur Goods & Services Tax Act, 2017, State Government hereby make the Manipur Goods and Services Tax Rules, 2017.
Lt. Governor of the National Capital Territory of Delhi hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.
