Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 8/2017 – Union Territory Tax New Delhi, the 30th June, 2017...
Union Territory Goods And Services Tax (Lakshadweep) Rules 2017 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 9/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 746(E).-In...
MEMORANDUM REGARDING DELEGATED LEGISLATION Clause 22 of the Union territory Goods and Services Tax Bill, 2017 seeks to empower the Government to make rules, inter-alia, in the following- (a) collection...
Notes on clauses Clause 1 provides for short title, extent and commencement of the proposed Act. Clause 2 defines various terms and expressions used in the proposed Act. Clause 3 provides for appointment...
Section 26 Removal of difficulties (1) If any difficulty arises in giving effect to any provision of this Act, the Central Government may, on the recommendations of the Council, by...
Section 25 Power to issue instructions or directions The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of...
Section 24 Laying of rules, regulations and notifications Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under...
Section 23 General power to make regulations The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this...
Section 22 Power to make rules (1) The Central Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2)...
Section 21 Application of provisions of Central Goods and Services Tax Act Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods...
