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Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017

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..... f the Board, NACIN, common portal, GST Council Secretariat and in the leading english and regional newspapers. (4) Registration for the examination and payment of fee.- (i) A person who is required to pass the examination shall register online on a website specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. (5) Examination centers.-The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration. (6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment : Provided that if a person is enrolled as a goods and services tax practitioner before 8th of July, 2018, he shall get one more year to pass the examination : Provided further that for a goods and services tax practitio .....

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..... sbehaving in the examination center in any manner ; (h) tampering with the hardware and/or software deployed ; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10) Disqualification of person using unfair means or practice.-If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination. (11) Declaration of result.-NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union Territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post. (12) Handling representations.-A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the Jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal. (13) Power to relax.-Where the Board or State Tax Com .....

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..... ings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary there of shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Regist er in FORM GST PMT-01 sha ll be updated accordingly. . 3. In the said rules, in FORM GST REG-16,- (a) against serial number 7, for the heading, the following heading shall be substituted, namely :- In case of transfer, merger of business and change in constitution leading to change in PAN, particulars of registration of entity in which merged, amalgamated, transferred, etc. ; (b) in the instruction, after the Table, for the paragraphs beginning with the words In case of death of sole proprietor and ending with the words surrender of registration falls , the following paragraphs shall be substituted, namely:- In case of death of sole proprietor, application shall be made by the legal heir/successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered. Befor .....

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..... t to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously. 6. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:- 10. Details of IGST Demand Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Disputed Amount Determined Amount 7. In the said rules, after FORM GST DRC-07, the following form shall be inserted, namely :- FORM GST DRC-07A [See rule 142A(1)] Summary of the order creating demand under existing laws Reference No. Date - Part A - Basic details Sr. No. Description Particulars (1) (2) (3) 1. GSTIN 2. Legal name << Auto >> 3. Trade name, if any << Auto >> 4. Government Authority who passed th .....

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..... >> 3. Trade name, if any << Auto >> 4. Reference no. vide which demand uploaded in FORM GST DRC-07A 5. Date of FORM GST DRC-07A vide which demand uploaded 6. Government Authority who passed the order creating the demand __State UT __ Centre << Auto >> 7. Old Registration No. << Auto, editable >> 8. Jurisdiction under earlier law << Auto, editable >> 9. Act under which demand has been created << Auto, editable >> 10. Tax period for which demand has been created << Auto, editable >> 11. Order No. (original) << Auto, editable >> 12. Order date (original) << Auto, editable >> 13. Latest order no. << Auto, editable >> 14. Latest order date << Auto, editable >> 15. Date of service of the order << Auto, editable >> 16. Name of the officer who has passed the order (optional) << Auto, editable >> 17. Designation of the officer who has passed the order << Auto, editable >> 18. Whether demand is stayed __Yes __No 19. Date of stay order 20. Period of Stay 21. Reason for updation << Text box >> Part B - Demand details 22. D .....

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