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Section 103 of GST – Applicability of advance ruling Statutory Provision (1) The advance ruling pronounced by the Authority or, the Appellate Authority under this chapter shall be binding only – (a) on the applicant who had sought it in respect of any matter referred to in subsection (2) of section 97 for advance ruling;(b) on the concerned officer or jurisdictional officer in respect of the applicant. The advance ruling pronounced by the National Appellate Authority under this Chapter shall be binding on— (a) the applicants, being distinct persons, who had sought the ruling under subsection (1) of section 101B and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961; (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961] (2) The advance ruling referred to in sub-section (1) 14[and sub-section (1A)] shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed....

Section 135 of GST – Presumption of culpable mental state Statutory provision In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution....

Other GST Sections List of all sections of UTGST ActList of all sections of GSTList of all sections of IGST Section 2 of UTGST – Definitions In this Act, unless the context otherwise requires,— (1) ‘‘appointed day’’ means the date on which the provisions of this Act shall come into force; (2) ‘‘Commissioner’’ means the Commissioner of Union territory tax appointed under section 3; (3) ‘‘designated authority’’ means such authority as may be notified by the Commissioner; (4) ‘‘exempt supply’’ means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; (5) ‘‘existing law’’ means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation; (6) ‘‘Government’’ means the Administrator or any Authority or officer authorised to act as Administrator by the Central Government; (7) ‘‘output tax’’ in relation to a taxable person, means the Union territory taxchargeable under this Act on taxable supply of goods or services or both made byhim or by his agent but excludes tax payable by him on reverse charge basis; (8) ‘‘Union territory’’ means the territory of,—...

Section 50 of GST – Interest on delayed payment of tax (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall, for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent, as may be notified by the Government, on the recommendation of the Council....

If you like this article then please like us on Facebook so that you can get our updates in future ……….and subscribe to our mailing list ” freely “ Like Us on Facebook https://www.facebook.com/caknowledgepageJoin Our Facebook Group https://www.facebook.com/groups/CAknowledgegroup/ Recommended Articles National Digital Locker (DigiLocker)Deemed Dividend – Section 2(22)(e)Taxation Matters of a trust – Part 1Is rebate u/s 87A available for financial year 2016-17 ?Download Latest Income Tax Return (ITR) Forms...

He remained there for the next 3 years Before making his raw appearance. He made his name known on the Saturday Night World Wrestling Entertainment show. Once he was a big enough star, He got the call to join the main roster for WWE Raw. He was languishing in the middle cart for almost 3 years. His life changed when he met Triple H In the gymnasium. He somehow convinced Triple H that he has the potential to become World Wrestling Entertainment Champion, given the chance....

Unfortunately, this happens way more often than it should. But there are ways to avoid such situations: you notice the clear signs that something is wrong. In today’s special post, we look at the clear-cut signs that you have hired a bad lawyer and how you can get yourself out of it. Five Signs You Hired a Bad Lawyer Unprofessional A lawyer is a respected position that is deemed highly professional....

Essay writing is an assessment of your analytical thinking in written form. So, if you are going to write an essay, you should break down the topic into manageable parts. Your approach should be analytical towards the topic because in an essay you address the question. write my essay for me is helping many students in essay writing. Simple and Effective Ways to Write an Essay If you are worried about essay writing then this blog will help you....

He has released quite a handful of mixtapes in his career. Apart from that, he has plenty of singles released as well. Southside has also worked as a featured artist in plenty of songs and albums. Although, he is hugely known for being the part of 1017 recording label, where he used to work with label mate Lex Luger. After leaving the label, he joined Lex Luger to form a production and songwriting team named 808 Mafia....

As far as the music industry of America is concerned, he is considered to be the pioneer of numerous genres in music. Stevie Wonder has been often referred to as a virtual one-band man, who has done Unbelievable solo work in his career. His use of synthesizers and other musical instruments really reshaped the whole music industry of America in the early 1970s. Wonder was blind since his childhood, but he was a god-gifted person, a child prodigy, who not only achieved success but made a mark for himself....

While in 2010, ѕhе аlѕо ѕtаrrеd іn Туlеr Реrrу’ѕ drаmа fіlm “Fоr соlоurеd Gіrlѕ”. According to various sources, as of 2022, her annual income is $500,000. The primary source of her income comes through her movies, promotions, and brand sponsorships. In this article, we will give all the details about Tessa Thompson’s net worth, income, career, personal life, etc. Tessa Thompson Net Worth Tessa Thompson has a net worth of roughly 5 million dollars....

Thin Capitalization Rules in International Taxation Latest Amendment ⇒ It is proposed to limit interest deduction if the following conditions are satisfied: Interest expense claimed by taxpayer is more than INR 1 crore (INR 10 million or USD 1,48,372[1])Such Interest expense is paid / payable to its associates enterprises (non-resident) The key features of proposed amendments are as follows: Interest expenses claimed by any entity to its associates enterprises restricted to 30% of its EBITDA or interest paid or payable to associates enterprises whichever is less....

His work was hugely acclaimed all around the world and he garnered immense success. He appeared in all the eight parts of the movie. Tom Felton has also done a variety of other films and television shows. Since making his debut in 1997, from commercials and television shows, Tom Felton has grown quite a lot. He has won many awards and accolades for his works in movies and shows. Apart from the Harry Potter series, he has worked in movies like Rise of the Planet of Apes, From the Rough, In Secret, and many more....

With each of his albums creating a new record, Tony Kakkar is now getting a place among the highest-paid music composers across the globe. Also, he is the brother of the very famous singer and reality show judge – Neha Kakkar, because of which he is definitely getting a boost in his career. Here, we will discuss Tony Kakkar’s songs, his business, his extraordinary stardom, and most importantly the remuneration he earns for singing, composing music, writing lyrics, and his net worth....

Various ways to minimize loss in share trading You must have heard that there are certain phases and trends in the stock market. You have to keep an eye on the phase of the market. For instance, you need to figure out if it is the time to trade or simply let the things trend to a trading phase. For a person who is confused about when to buy and when to sell the stocks, losses can occur....

He is known as ‘The new age action hero’ of Bollywood. He has also given some hit movies and the most prominent Indian celebrities such as Ajay Devgan, Saif Ali Khan, John Abraham, and others. He got a lot of appreciation for his blockbuster film ‘Commando’. Vidyut charges a high sum of money per film. His salary comes to around Rs.1-2 crore per film. Being in the industry for nine years, Vidyut has made a handful of net worth in his career....

Sadly, this is often not the case. In many cases, people must seek out professional legal assistance or advice in order to separate themselves amicably. They may choose divorce lawyers, mediators or other, non-law-related professionals to assist them in coming to an agreement. Today, we look at the first two options and the different approaches they take to marriage separations and divorces. The Similarities Between Mediators and Divorce Lawyers Still, before looking at the differences between these two professions, we must note the similarities between them....

What you do after you’ve been charged is pivotal for your case’s success and any potential issues that might arise from it. In this guide, we highlight the things you must avoid when charged with sexual assault. Five Things You Must Do When Charged With Sexual Assault Realize The Trouble You’re In Sometimes people think that their charge is nothing major, a simple blip that they can overcome. Most people go into some level of denial and minimize the trouble they are in....

The advancement in technology has pushed the functioning of the finance industry and how it has made it possible for people to consider buying a phone on debit card EMI mobile. Many retail electronic outlets in India have claimed that offering EMI options to customers led to upselling in the store compared to the cash payment option. People always find the idea of gradually paying in installments more lucrative than cash flow instantly....

The primary source of his income comes through organization salary and brand promotions. In this article, we will give all the details about Zac Stacy net worth, income, career, personal life, etc. Also check John Madden Net Worth, Devin White Net Worth. Zac Stacy Net Worth Zac Stacy net worth is approximated to be around $6 million. Zac earns his living by being an American former NFL football player. He gain the limelight after being called the best player in his time starting from 2013-2019....