PPT-GST: Offences & Penalties

A Presentation by CMA Dr Shailendra Saxena   BCOMSAPFICOACSFCMAFCADISAICAIPhD 1 Surat Chapter of WIRC of ICAI Dated 08072017 GST OFFENCES 2 shailendrasaxenajlnuscom. BHALLA & CO.. Chartered Accountants . 307 . LUSA TOWER, AZADPUR, DELHI 110033. Tel. : (O) . - . 27670448 . Fax : . - 47021342 {. R} . - . 23842238. {M} 9810067811 E-mail: kumarbhalla@hotmail.com. 7 Apr 2015. Taxes to be Replaced by GST. Main Taxes to be replaced are:. Central taxes. Central excise duties and . Service tax along with all relevant cesses and surcharges. State taxes. State VAT. Central sales tax and. Three different classes of Criminal Offence:. Summary offences . – minor offences – can only be tried in Magistrates’ Court – e.g. assault. Either way offences . – may be tried in either Magistrates’ Court or Crown Court – e.g. theft. Presentation by:. R. O. . Jetley. Superintendent (Customs. ). M.Sc. (Physics), MBA, LL.B.. 1. DISCLAIMER. THE OBJECTIVE OF TODAY’S SEMINAR IS TO PROVIDE OVER ALL VIEW OF GOODS AND SERVICE TAX, BASED ON MODEL GST LAW.. A PRESENTATION. BY. CS HARSH CHAUHAN. ACCOUNTS OFFICER . BSNL. GST– . A BACKGROUND. GST see light of day after 13 years long journey since first coined by . Kelkar. Task Force in 2003. FM Chidambaram declared in 2006-07 Budget speech that GST will be applicable by 01/04/2010. Transactions. . . R. . S. Goyal. , Tax Consultant, Indore. Email. : . goyalrs@gmail.com. Present Scenario. . . After . the Supreme Court's Judgment K . Raheja. Development and Larsen & Toubro Limited’s case. Rule 4.2 (d). COINCIDENTAL PENALTIES. Time Penalty. A penalty where the time is displayed on the clock and the team must play short for that player;. Coincidental Penalty. When penalties of equal duration are imposed against players on each team during the same stoppage of play, they are considered Coincidental;. Cracking the GST Code…. G – Getting . S – Simplified. T – Tax. Agenda:. Getting Familiar with GST. Impact on Dealers of Pesticides, Fertilizers & Agro. Planning for Future Business / Implementation Challenges. CA Madhukar N Hiregange . 1. 2. Role of CA. Pre-GST Period. Post-GST Period. 3. Pre-GST Period. Role as pre GST Act. 2. Overview. 3. Operational Consultancy. 4. Network support & Infra.. Section 3 (38) of the general clause act defines an ‘offences’ as “ any act or omission made punishable by any law for the time being . inforce. .. 0ffences (section 9 to 9E ). (a) . contravenes any of section 8 or of a rule made under section 37 (2).. Caron Beaton-Wells and Julie Clarke. CLEN Discussion Group . 28. . March 2018. Context. 2. Deterrence. Private actions. Individual sanctions. - criminal especially. Corporate non-financial sanctions. GST Registration is compulsory for those businesses whose annual turnover crosses the threshold of Rs 40 Lacs.GST registration is mandatory for particular businesses such as Export and Import, E-commerce, Casual Dealers, and also the Market Place Aggregator. CA Ashok . Batra. A. K. . Batra. & Associates, New Delhi. 1/29/2021. AK Batra & Associates. 1. PRACTICAL ASPECTS IN GST ASSESSMENTS. 1/29/2021. AK Batra & Associates. 2. “. Assessment” clause 2(11). 2017. Yesterday, today and tomorrow. ONE INDIA ONE TAX. CMA Suresh Pimple. . B.Sc. (HONS), FCMA , DISA. GST……Yesterday. Multiplicity of Taxes..