GST Magazine Update Month of Fab-2020 (Digital)
Online Edition :15.02.2020
Pages -36
Price – 25
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Sr.No
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CONTENTS
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Page No.
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1.
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Important GST Due Date Calendar
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4-5 |
2.
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Frequently Asked Questions (General)
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6-9 |
| 3. |
GST Inspection, Search, Seizure and Arrest
- Introduction
- Power of inspection, search and seizure (Section 67)
- Who Can Authorise Inspection, Search, seizure and [Section 67 (1)]
- Circumstances which Inspection be conducted [Section 67 (1) ]
- Circumstances which search & seizure is conducted [Section 67 (2)]
- Right to GST Taxpayer
- Power or officer and Commissioner
- Section 165 CrPC. Search by police officer
- Duties and Liabilities of Officers
- Inspection in movement (Section 68)
- Carry E-Way Bill
- Documents Required with goods carried in transit
- Production of document before the proper officer
- Power to Arrest [Section 69]
- When offence is cognizable and non-bailable
- Safeguards-– (Non- cognizable and Bailable):
- D.K. Basu v. State of West Bengal reported in 1997 (1) SCC 416
- Authorized Officer must be having a warrant to arrest a person
- Procedural Aspect of the Arrest
- Section 46 of CrPC Arrest how made
- Who can be arrested in case of a company?
- Section: 137- Offences by companies
- Section 436 of the Code of Criminal Procedure, 1973
- Power to summon persons to give evidence and produce documents. [Section 70]
- Access to business premises. [Section 71]
- Officers to Assist proper officers. [Section 72]
- Rule 139. Inspection, search and seizure.-
- Rule 140. Bond and security for release of seized goods
- Rule 141. Procedure in respect of seized goods.-
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10-22 |
| 4. |
GST Punishment for certain offences
- Punishment for certain offences (Section 132)
- Whoever commits any of the following offences, namely:
- Chart of Punishment Prescribed under Section 132(1)
- Repeat Offences
- Non-cognizable offence
- Cognizable offence
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23-25 |
| 5. |
Input Service Distributor in GST
- Introduction
- According to Section 2 (61) “Input Service Distributor
- Rule 54 (1) Tax invoice in special cases
- Let’s take an example to understand this concept
- The following illustration will clarify the issue
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26-31 |
| 6. |
GST Case law
- M/S Skipper Limited Versus Union Of India And 3 Ors
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32-36 |
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