Finished goods removed for carrying out certain processes and returned on or after the appointed day : Where any excisable goods manufactured in a factory had been removed without payment of duty […]
All posts by Priyanshi Gupta - 3. page
Professional Tax Consultant and Article Writer
Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme
Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme : (1) A registered taxable person, who was […]
Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
Amount of CENVAT credit carried forward in a return to be allowed as input tax credit : (1) A registered taxable person shall be entitled to take, in his electronic credit […]
Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations : (1) A registered taxable person shall be entitled to take, in his […]
Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations : (1) A registered taxable person, who was not liable to be […]
Migration of existing taxpayers to GST
Migration of existing taxpayers to GST : (1) On the appointed day, every person registered under any of the earlier laws shall be issued a certificate of registration on a provisional […]
Repeal and saving
Repeal and saving : (1) From the date of commencement of the Act, the (State) General Sales Tax/Value Added Tax Act, the Central Excise Act 1944, and the Central Excise Tariff […]
General provisions
General provisions : Notwithstanding anything contained elsewhere in the Act and until specifically so or otherwise prescribed or notified or done in accordance with the provisions of the Act, (a) All […]
Publication of rules and notifications and laying of rules before Parliament / State Legislature
Publication of rules and notifications and laying of rules before Parliament / State Legislature : (1) All rules made and notifications issued under the Act shall be published in the Official Gazette. […]
Service of notice in certain circumstances
Service of notice in certain circumstances : (1) Any decision, order, summons, notice or other communication under the Act or the rules made thereunder shall be served by any one of […]