Rule 2 The Companies (Specification of Definitions Details) Rules, 2014
Definitions (1) In these rules, unless the context otherwise requires,- (a) “Act” means the Companies Act, 2013 (18 of 2013); (b) “Certifying Authority” for the purpose of Digital Signature Certificate means a person who has been granted a licence to issue a Digital Signature Certificate under section 24 of the Information Technology Act, 2000 (21 of 2000) and the Certified Filing […]
Rule 1 The Companies (Specification of Definitions Details) Rules, 2014
Short Title and Commencement [Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i)] Government of IndiaMinistry of Corporate AffairsNotification New Delhi, the 31st March, 2014 G.S.R – 238 (E) In exercise of the powers conferred under sub clause (ix) of clause (76), sub-clause (iii) of clause (77) of section 2, read with sub-sections (1) and […]
Central Goods and Services Act 2017 – CGST ACT
SECTION 1 Short title, extent and commencement SECTION 2 Definitions SECTION 3 Officers under this Act SECTION 4 Appointment of Officers SECTION 5 Powers of officers under GST SECTION 6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances SECTION 7 Scope of supply SECTION 8 Tax liability […]
Section 169 Central Goods and Services Tax Act, 2017
Service of notice in certain circumstances (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person […]
Section 168A Central Goods and Services Tax Act, 2017
Power of Government to extend time limit in special circumstances (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force […]
Section 168 Central Goods and Services Tax Act, 2017
Power to issue instructions or direction 1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other […]
Section 167 Central Goods and Services Tax Act, 2017
Delegation of powers The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification. * Enforced w.e.f. 1st July, […]
Section 166 Central Goods and Services Tax Act, 2017
Laying of rules, regulations and notifications Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total […]
Section 165 Central Goods and Services Tax Act, 2017
Power to make regulations The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. * Enforced w.e.f. 1st July, 2017. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice […]
Section 164 Central Goods and Services Tax Act, 2017
Power of Government to make rules (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this […]