Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

GST - Definition of Principal place of business Proper Officer and Services

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 10-2-2017 - GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN Definition of Principal place of business, Proper Officer and Services Taking further to our discussion, we are continuing our discussion the definitions given under Section 2 of revised GST law and comparing the same with old model GST law to know the changes made in revised law:- 2(77) Principal place of business: the new definition reads as follows: Principal place of business .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ration certificate irrespective of the location of books and accounts. However, the definition of place of business defined section 2(74) clears that it can be place where books of accounts are being kept. This was necessary in view of the fact that currently in excise and service tax, registration are premises based and every premise has to maintain its own records. Following the old definition, every registered premise would have to be classified as principal place of business inviting litigat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssioner of CGST / SGST; The old definition reads as follows: proper officer in relation to any function to be performed under this Act, means the officer of goods and services tax who is assigned that function by the Board/Commissioner of SGST; The amendment bought in this definition is that the authority to assign function to GST officers rest only with commissioners of SGST and CGST and not with CBEC, instructions issued by CBEC will no longer be binding on proper officers. The Commissioners u .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version