e-Nyaya Sarathi

In terms of Section 2(77) of the CGST/SGST Act, a non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.

In terms of Section 27(1) read with proviso thereto, the certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier. However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days.

Yes. While a normal taxable person does not have to make any advance deposit of tax to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration is required, in terms of Section 27(2) read with proviso thereto, to make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. If registration is to be extended beyond the initial period of ninety days, an advance additional amount of tax equivalent to the estimated tax liability is to be deposited for the period for which the extension beyond ninety days is being sought.

Yes. In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the date of receipt of application for amendment.

It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the certificate of registration shall stand amended upon submission of application in the GST common portal.

Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST/SGST Act. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed. As per the Registration Rules, an order for cancellation is to be issued within 30 days from the date of receipt of reply to SCN (in cases where the cancellation is proposed to be carried out suo moto by the proper officer) or from the date of receipt of application for cancellation (in case where the taxable person/legal heir applies for such cancellation)

Yes, the cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 29 (4))

Yes, in certain circumstances specified under section 29(2) of the CGST/SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing return by a composition dealer for three consecutive tax periods or non-furnishing of returns by a regular taxpayer for a continuous period of six months, and not commencing business within six months from the date of voluntary registration. However, before cancelling the registration, the proper officer has to follow the principles of natural justice. (Proviso to Section 29(2) (e))

In such cases, the registration may be cancelled with retrospective effect by the proper officer. (Section 29(2) (e))

No, the tax paper has to take separate registration in every state from where he makes taxable supplies.

No, however the taxpayer has the option to register such separate business verticals independently in terms of the proviso to Section 25(2) of the CGTST Act, 2017.

ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately.

Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration.

Yes. Different offices of a tax payer can apply for ISD registration.

The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or succession. (Section 22(3)).

No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within six months, will be converted into final registration certificate. For converting the provisional registration to final registration the registrants will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of the provisional GSTIN number.

The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.

No, a Job worker is a supplier of services and will be obliged to take registration only when his turnover crosses the prescribed threshold of 20/10 Lakhs.

Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.

Yes. The principal place of business and place of business have been separately defined under section 2(89) & 2(85) of the CGST/SGST Act respectively. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.

In order to cater to the needs of tax payers who are not IT savvy, following facilities shall be made available: -

GST Practitioners: A taxable person may prepare his registration application /returns himself or can approach the GST Practitioner for assistance. GST Practitioner will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information contained in the forms prepared by the GST Practitioner will rest with the registered person only and the GST Practitioner shall not be liable for any errors or incorrect information.

Facilitation Centre (FC): shall be responsible for the digitization and/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person. After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory.

Tax payers would have the option to sign the submitted application using valid digital signatures. There will be two options for electronically signing the application or other submissions- by e-signing through Aadhar number, or through DSC i.e. by registering the tax payer’s digital signature certificate with GST portal. However, companies or limited liability partnership entities will have to sign mandatorily through DSC only. Only level 2 and level 3 DSC certificates will be acceptable for signature purpose.

If the information and the uploaded documents are found in order, the State and the Central authorities shall have to respond to the application within three common working days. If they communicate any deficiency or discrepancy in the application within such time, then the applicant will have to remove the discrepancy / deficiency within 7 days of such communication. Thereafter, for either approving the application or rejecting it, the State and the Central authorities will have 7 days from the date when the taxable person communicates removal of deficiencies. In case no response is given by the departmental authorities within the said time line, the portal shall automatically generate the registration.

If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant and to the other tax authority through the GST Common Portal within 3 common working days. The applicant will reply to the query/rectify the error/ answer the query within a period of seven days from the date of receipt of deficiency intimation.

On receipt of additional document or clarification, the relevant tax authority will respond within seven common working days from the date of receipt of clarification.

In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section (2) of section 26 of the CGST Act, any rejection of application for registration by one authority (i.e. under the CGST Act / SGST Act) shall be deemed to be a rejection of application for registration by the other tax authority (i.e. under the SGST Act / UTGST Act/ CGST Act).

The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.

In case registration is granted; applicant can download the Registration Certificate from the GST common portal.

Yes, but only in cases where the initial cancellation has been done by the proper officer suo moto, and not on the request of the taxable person or his legal heirs. A person whose registration has been cancelled suo moto can apply to the proper officer for revocation of cancellation of registration within 30 days from the date of communication of the cancellation order. The proper officer may within a period of 30 days from the date of receipt of application for revocation of cancellation or receipt of information/clarification, either revoke the cancellation or reject the application for revocation of cancellation of registration.

Yes, as per Section 29(5) of the CGST/SGST Act, every registered taxable person whose registration is cancelled shall pay an amount, by way of debit in the electronic cash/credit ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher.

Casual and Non-resident taxable persons are separately defined in the CGST/SGST Act in Sections 2(20) and 2(77) respectively. Some of the differences are outlined below:

Casual Taxable Person
Non-resident Taxable

Person
Occasional undertakes transactions involving supply of goods or services in a state or UT where he has no fixed place of business.

Occasional undertakes transactions involving supply of goods or services but has no fixed place of business residence in India.
Has a PAN Number
Do not have a PAN Number; A non-resident person, if having PAN number may take registration as a casual taxable person
Same application form for registration as for normal taxable persons viz GST REG-01

Separate application form for registration by non-resident taxable person viz GST REG-9
Has to undertake transactions in the course or furtherance of business

Business test absent in the definition

Has to file normal GSTR-1, GSTR-2 and GSTR-3 returns

Has to file a separate simplified return in the format GSTR-5
Can claim ITC of all inward supplies

Can get ITC only in respect of import of goods and /or services.

The taxable event under GST shall be the supply of goods or services or both made for consideration in the course or furtherance of business. The taxable events under the existing indirect tax laws such as manufacture, sale, or provision of services shall stand subsumed in the taxable event known as ‘supply’.

The term ‘supply’ is wide in its import covers all forms of supply of goods or services or both that includes sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. It also includes import of service. The GST law also provides for including certain transactions made without consideration within the scope of supply.

A ‘taxable supply’ means a supply of goods or services or both which is chargeable to goods and services tax under the GST Act.

In order to constitute a ‘supply’, the following elements are required to be satisfied, i.e.-

(i) the activity involves supply of goods or services or both;
(ii) the supply is for a consideration unless otherwise specifically provided for;

(iii) the supply is made in the course or furtherance of business;

(iv) the supply is made in the taxable territory;

(v) the supply is a taxable supply; and

(vi) the supply is made by a taxable person.

Yes. Under certain circumstances such as import of services for a consideration whether or not in the course or furtherance of business (Section 7(1) (b)) or supplies made without consideration, specified under Schedule-I of CGST /SGST Act, where one or more ingredients specified in answer to question no.4 are not satisfied, it shall still be treated as supply for levy of GST.

Import of goods is dealt separately under the Customs Act, 1962, wherein IGST and compensation cess (wherever applicable) shall be levied under the Customs Tariff Act, 1975 in addition to basic customs duty. Proviso to section 5(1) of IGST Act, 2017 may be referred to.

Inter-state self-supplies such as stock transfers, branch transfers or consignment sales shall be taxable under IGST even though such transactions may not involve payment of consideration. Every supplier is liable to register under the GST law in the State or Union territory from where he makes a taxable supply of goods or services or both in terms of Section 22 of the CGST Act. However, intra-state self-supplies are not taxable subject to not opting for registration as business vertical.

Title as well as possession both have to be transferred for a transaction to be considered as a supply of goods. In case title is not transferred, the transaction would be treated as supply of service in terms of Schedule II (1) (b). In some cases, possession may be transferred immediately but title may be transferred at a future date like in case of sale on approval basis or hire purchase arrangement. Such transactions will also be termed as supply of goods.

“Business” is defined under Section 2(17) include any trade, commerce, manufacture, profession, vocation, adventure or wager etc. whether or not undertaken for a pecuniary benefit. Business also includes any activity or transaction which is incidental or ancillary to the aforementioned listed activities. In addition, any activity undertaken by the Central Govt. or a State Govt. or any local authority in which they are engaged as public authority shall also be construed as business. From the above, it may be noted that any activity undertaken included in the definition for furtherance or promoting of a business could constitute a supply under GST law.

No, because the sale of old and used car by an individual is not in the course or furtherance of business and hence does not constitute supply.

Yes. As per Sl. No.1 of Schedule-I, permanent transfer or disposal of business assets where input tax credit has been availed on such assets shall constitute a supply under GST even where no consideration is involved.

Yes. Provision of facilities by a club, association, society or any such body to its members shall be treated as supply. This is included in the definition of ‘business’ in section 2(17) of CGST/SGST Act.

(i) Taxable and exempt supplies. (ii) Inter-State and Intra-State supplies, (iii) Composite and mixed supplies and (iv) Zero rated supplies.

Inter-state and intra-state supplies have specifically been defined in Section 7(1), 7(2) and 8(1), 8(2) of the IGST Act respectively. Broadly, where the location of the supplier and the place of supply are in same state it will be intra-state and where it is in different states it will be inter-state supplies.

Transfer of right to use goods shall be treated as supply of service because there is no transfer of title in such supplies. Such transactions are specifically treated as supply of service in Schedule-II of CGST/SGST Act.

Works contracts and catering services shall be treated as supply of services as both are specified under Sl. No. 6 (a) and (b) in Schedule-II of the GST law.

Development, design, programming, customization, adaptation, upgradation, enhancement, implementation of information technology software shall be treated as supply of services as listed in Sl. No. 5 (2)(d) of Schedule –II of the GST law.

Supply of goods on hire purchase shall be treated as supply of goods as there is transfer of title, albeit at a future date.

Composite Supply means a supply made by a taxable person to a recipient comprising two or more supplies of goods or services, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. For example, where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is the principal supply.

A composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply.

Mixed Supply means two or more individual supplies of goods or services or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. For example, a supply of package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drink and fruit juice when supplied for a single price is a mixed supply. Each of these items can be supplied separately and it is not dependent on any other. It shall not be a mixed supply if these items are supplied separately.

A mixed supply comprising two or more supplies shall be treated as supply of that particular supply which attracts the highest rate of tax.

Yes. Schedule-III of the GST law lists certain activities such as (i) services by an employee to the employer in the course of or in relation to his employment, (ii) services by any Court or Tribunal established under any law, (iii) functions performed by members of Parliament, State Legislatures, members of the local authorities, Constitutional functionaries (iv) services of funeral, burial, crematorium or mortuary and (v) sale of land and (vi), actionable claims other than lottery, betting and gambling shall be treated neither a supply of goods or supply of services.

Zero rated supply means export of goods and/or services or supply of goods and/or services to a SEZ developer or a SEZ Unit.

As a general principle, import of services without consideration will not be considered as supply under GST in terms of Section 7. However, import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business, even without consideration will be treated as supply in terms of Sl. No.4 of Schedule I.

The time of supply fixes the point when the liability to charge GST arises. It also indicates when a supply is deemed to have been made. The CGST/SGST Act provides separate time of supply for goods and services.

Section12 of the CGST/SGST Act provides for time of supply of goods. The time of supply of goods shall be the earlier of the following namely,

(i) the date of issue of invoice by the supplier or the last date on which he is required under Section 31, to issue the invoice with respect to the supply; or

(ii) the date on which the supplier receives the payment with respect to the supply.
However, vide Notification No. 66/2017-Central Tax dated 15.11.2017, liability to pay tax at the time of receipt of advance has been relaxed in case of goods.

Section 13 of the CGST/SGST Act provides for time of supply of services. The time of supply of services shall be the earlier of the following namely,
(a) the date of issue of invoice by the supplier if the invoice is issued within the period prescribed under section 31(2) or the date of receipt of payment whichever is earlier; or
(b) the date of provision of service, if the invoice is not issued within the period prescribed under section 31(2) or the date of receipt of payment whichever is earlier.
(c) the date on which the recipient shows the receipt of services in his books of account, in case where the provisions of clause (a) and (b) do not apply.

The time of supply of voucher in respect of goods and services shall be;

a) the date of issue of voucher, if the supply is identifiable at that point; or

b) the date of redemption of voucher in all other cases.

There is a residual entry in Section 12(5) as well as 13 (5) which says that if periodical return has to be filed, then the due date of filing of such periodical return shall be the time of supply. In other cases, it will be the date on which the CGST/SGST/IGST is actually paid.

It is the earliest of the date on which the payment is entered in the books of accounts of the supplier or the date on which the payment is credited to his bank account.

No. The supply of services shall be deemed to have been made to the extent it is covered by the invoice or the part payment. However, for goods payment of tax will need to be made upon date of issue of invoice, irrespective of the fact whether or not advance or part payment is received.

The time of supply will be the earliest of the following dates:

a) date of receipt of goods; or

b) date on which payment is made; or

c) the date immediately following 30 days from the date of issue of invoice by the supplier.

The time of supply will be the earlier of the following dates:

a) date on which payment is made; or

b) the date immediately following sixty days from the date of issue of invoice by the supplier.

The time of supply with regard to an addition in value on account of interest, late fee or penalty or delayed consideration shall be the date on which the supplier received such additional consideration.

Yes. In such cases provisions of Section 14 will apply.

In such cases time of supply will be

(i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; (However, for supply of goods payment of tax need to be made only at the time of issue of invoice in terms of notification 66/2017-Central Tax dated 15.11.2017) or
(ii) where the invoice has been issued prior to change in rate of tax but the payment is received after the change in rate of tax, the time of supply shall be the date of issue of invoice; or
(iii) where the payment is received before the change in rate of tax, but the invoice for the same has been issued after the change in rate of tax, the time of supply shall be the date of receipt of payment; (However for supply of goods payment of tax need to be made only at the time of issue of invoice in terms of notification 66/2017-Central Tax dated 15.11.2017)

In such cases time of supply will be
(i) where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in rate of tax, the time of supply shall be the date of receipt of payment; (However for supply of goods payment of tax need to be made only at the time of issue of invoice in terms of notification 66/2017-Central Tax dated 15.11.2017) or
(ii) where the invoice has been issued and the payment is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earlier; or; (However for supply of goods payment of tax need to be made only at the time of issue of invoice in terms of notification 66/2017-Central Tax dated 15.11.2017)
(iii) where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice

The old rate of 18% shall be applicable as services are provided prior to 1.9.2017.

The new rate of 20% shall be applicable as goods are supplied and invoice issued after 1.9.2017

As per Section 31 of CGST/SGST Act a registered taxable person shall issue a tax invoice showing description, quantity and value of goods, tax charged thereon and other prescribed particulars, before or at the time of

(a) removal of goods for supply to the recipient, where supply involves movement of goods or
(b) delivery of goods or making available thereof to the recipient in other cases.

As per Section 31 of CGST/SGST Act a registered person shall, before or after the provision of service, but within a period of 30 days from the date of supply of service, issue a tax invoice showing description, value of goods, tax payable thereon and other prescribed particulars. For Banking and Insurance companies, this period is 45 days. For inter-state self-supplies made by bang, insurance and telecom companies, invoices can be issued before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made. Further a registered person liable to pay tax on reverse charge basis is also required to issue invoice on the date of receipt of goods or services or both.

In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.

In case of continuous supply of services,

(a) where the due date of payment is ascertainable from the contract, the invoice shall be issued on or before due date of payment.;
(b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment.;
(c) where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event.

The invoice in respect of goods sent or taken on approval for sale or return shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier.

The value of taxable supply of goods and services shall ordinarily be ‘the transaction value’ which is the price paid or payable, when the parties are not related and price is the sole consideration. Section 15 of the CGST/SGST Act further elaborates various inclusions and exclusions from the ambit of transaction value. For example, the transaction value shall not include refundable deposit, discount allowed subject to certain conditions before or at the time of supply.

Transaction value refers to the price actually paid or payable for the supply of goods and or services where the supplier and the recipient are not related and price is the sole consideration for the supply. It includes any amount which the supplier is liable to pay but which has been incurred by the recipient of the supply.

No, section 15 is common for all three taxes and also common for goods and services.

Contract price is more specifically referred to as ‘transaction value’ and that is the basis for computing tax. However, when the price is influenced by factors like relationship of parties or where certain transactions are deemed to be supply, which do not have a price, the value has to be determined in accordance with the GST Valuation Rules.

No. Reference to GST Valuation Rules is required only in cases where value cannot be determined under sub-section (1) of Section 15.

Yes, if all the conditions specified therein have been fulfilled.

Yes. where the post-supply discount is established as per the agreement which is known at or before the time of supply and where such discount specifically linked to the relevant invoice and the recipient has reversed input tax credit attributable to such discount, the discount is allowed as admissible deduction under Section 15 of the CGST Act.

No, provided it is allowed in the course of normal trade practice and has been duly recorded in the invoice.

Valuation Rules are applicable when (i) consideration either wholly or in part not in money terms; (ii) parties are related or supply by any specified category of supplier; and (iii) transaction value declared is not reliable.

The inclusions specified in Section15 (2) which could be added to transaction value are as follows:

a) Any taxes, duties, cesses, fees and charges levied under any statute, other than the SGST/CGST Act and the Goods and Services Tax (Compensation to the States for Loss of Revenue) Act, 2016, if charged separately by the supplier to the recipient;

b) Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods and/or services;

c) Incidental expenses, such as commission and packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and/or services at the time of, or before delivery of the goods or as the case may be supply of the services;

d) Interest or late fee or penalty for delayed payment of any consideration for any supply; and

e) Subsidies directly linked to the price excluding subsidies provided by the Central and State Government.

As per Rule 32(5) of the CGST Rules, 2017, where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored

The proviso to Rule 32(5) of the CGST Rules provides that in case of the purchase value of goods repossessed from an unregistered defaulting borrower, for the purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.

In case of supply of construction service (works contract), involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
“Total amount” means the sum total of, -
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be

Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.

In the GST regime, for any intra-state supply, taxes to be paid are the Central GST (CGST), going into the account of the Central Government) and the State/UT GST (SGST, going into the account of the concerned State Government). For any inter-state supply, tax to be paid is Integrated GST (IGST) which will have components of both CGST and SGST. In addition, certain categories of registered persons will be required to pay to the government account Tax Deducted at Source (TDS) and Tax Collected at Source (TCS). In addition, wherever applicable, Interest, Penalty, Fees and any other payment will also be required to be made.

In general, the supplier of goods or services is liable to pay GST. However, in specified cases like imports and other notified supplies, the liability may be cast on the recipient under the reverse charge mechanism. Further, in some notified cases of intra-state supply of services, the liability to pay GST may be cast on e-commerce operators through which such services are supplied. Also Government Departments making payments to vendors above a specified limit [2.5 lakh under one contract as per S.51(1)(d)] are required to deduct tax (TDS) and E-commerce operators are required to collect tax (TCS) on the net value [i.e. aggregate value of taxable supplies of goods and/or services but excluding such value of services on which the operator is made liable to pay GST under Section 9(5) of the CGST Act, 2017] of supplies made through them and deposit it with the Government.

Liability to pay arises at the time of supply of Goods as explained in Section 12 and at the time of supply of services as explained in Section13.

The time is generally the earliest of one of the three events, namely receiving payment, issuance of invoice or completion of supply. Different situations envisaged and different tax points have been explained in the aforesaid sections.

The payment processes under GST Act(s) have the following features:

• Electronically generated challan from GSTN Common Portal in all modes of payment and no use of manually prepared challan;

• Facilitation for the tax payer by providing hassle free, anytime, anywhere mode of payment of tax;

• Convenience of making payment online;

• Logical tax collection data in electronic format;

• Faster remittance of tax revenue to the Government Account;

• Paperless transactions;

• Speedy Accounting and reporting;

• Electronic reconciliation of all receipts;

• Simplified procedure for banks

• Warehousing of Digital Challan.

Payment can be done by the following methods:

(i) Through debit of Credit Ledger of the tax payer maintained on the Common Portal – ONLY Tax can be paid. Interest, Penalty and Fees cannot be paid by debit in the credit ledger. Tax payers shall be allowed to take credit of taxes paid on inputs (input tax credit) and utilize the same for payment of output tax. However, no input tax credit on account of CGST shall be utilized towards payment of SGST and vice versa. The credit of IGST would be permitted to be utilized for payment of IGST, CGST and SGST in that order.

(ii) In cash by debit in the Cash Ledger of the tax payer maintained on the Common Portal. Money can be deposited in the Cash Ledger by different modes, namely, E-Payment (Internet Banking, Credit Card, Debit Card); Real Time Gross Settlement (RTGS)/ National Electronic Fund Transfer (NEFT); Over the Counter Payment in branches of Banks Authorized to accept deposit of GST.

Payment of taxes by the normal tax payer is to be done on monthly basis by the 20th of the succeeding month. Cash payments will be first deposited in the Cash Ledger and the tax payer shall debit the ledger while making payment in the monthly returns and shall reflect the relevant debit entry number in his return. As mentioned earlier, payment can also be debited from the Credit Ledger. Payment of taxes for the month of March shall be paid by the 20th of April. Composition tax payers will need to pay tax on quarterly basis.

No, this is not permitted in case of self-assessed liability. In other cases, competent authority has been empowered to extend the time period or allow payment in instalments. (Section 80 of the CGST/SGST Act).

In such cases, the return is not considered as a valid return. Section 2(117) defines a valid return to mean a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full. It is only the valid return that would be used for allowing input tax credit (ITC) to the recipient. In other words, unless the supplier has paid the entire self-assessed tax and filed his return and the recipient has filed his return, the ITC of the recipient would not be confirmed.

It is the date of credit to the Government account.

Electronic Ledgers or E-Ledgers are statements of cash and input tax credit in respect of each registered taxpayer. In addition, each taxpayer shall also have an electronic tax liability register. Once a taxpayer is registered on Common Portal (GSTN), two e-ledgers (Cash &Input Tax Credit ledger) and an electronic tax liability register will be automatically opened and displayed on his dash board at all times.

Tax Liability Register will reflect the total tax liability of a taxpayer (after netting) for the particular month.

The cash ledger will reflect all deposits made in cash, and TDS/TCS made on account of the taxpayer. The information will be reflected on real time basis. This ledger can be used for making any payment on account of GST.

Input Tax Credit as self-assessed in monthly returns will be reflected in the ITC Ledger. The credit in this ledger can be used to make payment of TAX ONLY and no other amounts such as interest, penalty, fees etc.

There will be real time two-way linkage between the GSTN and the Core Banking Solution (CBS) of the Bank. CPIN is automatically routed to the Bank via electronic string for verification and receiving payment and a challan identification number (CIN) is automatically sent by the Bank to the Common Portal confirming payment receipt. No manual intervention will be involved in the process by any one including bank cashier or teller or the tax payer.

Yes, a taxpayer can partially fill in the challan form and temporarily “save” the challan for completion at a later stage. A saved challan can be “edited” before finalization. After the tax payer has finalized the challan, he will generate the challan, for use of payment of taxes. The remitter will have option of printing the challan for his record.

No. After logging into GSTN portal for generation of challan, payment particulars have to be fed in by the tax payer or his authorized person. He can save the challan midway for future updation. However once the challan is finalized and CPIN generated, no further changes can be made to it by the taxpayer.

Yes, a challan will be valid for fifteen days after its generation and thereafter it will be purged from the System. However, the tax payer can generate another challan at his convenience.

CPIN stands for Common Portal Identification Number (CPIN) given at the time of generation of challan. It is a 14-digit unique number to identify the challan. As stated above, the CPIN remains valid for a period of 15 days.

CIN stands for Challan Identification Number. It is a 17-digit number that is 14-digit CPIN plus 3-digit Bank Code. CIN is generated by the authorized banks/ Reserve Bank of India (RBI) when payment is actually received by such authorized banks or RBI and credited in the relevant government account held with them. It is an indication that the payment has been realized and credited to the appropriate government account. CIN is communicated by the authorized bank to taxpayer as well as to GSTN.

Section 49(8) prescribes an order of payment where the taxpayer has tax liability beyond the current return period. In such a situation, the order of payment to be followed is: First self-assessed tax and other dues for the previous period; thereafter self-assessed tax and other dues for the current period; and thereafter any other amounts payable including any confirmed demands under section 73 or 74. This sequence has to be mandatorily followed.

The expression “other dues” means interest, penalty, fee or any other amount payable under the Act or the rules made thereunder.

E-FPB stands for Electronic Focal Point Branch. These are branches of authorized banks which are authorized to collect payment of GST. Each authorized bank will nominate only one branch as its E-FPB for pan India Transactions. The E-FPB will have to open accounts under each major head for all governments. Total 38 accounts (one each for CGST, IGST and one each for SGST for each State/UT Govt.) will have to be opened. Any amount received by such E-FPB towards GST will be credited to the appropriate account held by such E-FPB.

For NEFT/RTGS Transactions, RBI will act as E-FPB.

TDS stands for Tax Deducted at Source (TDS). As per section 51, this provision is meant for Government and Government undertakings and other notified entities making contractual payments where total value of such supply under a contract exceeds Rs. 2.5 Lakhs to suppliers. While making any payments under such contracts, the concerned Government/authority shall deduct 2% of the total payment made (1% under each Act and 2% in case of IGST) and remit it into the appropriate GST account.

Any amount shown as TDS will be reflected in the electronic cash ledger of the concerned supplier. He can utilize this amount towards discharging his liability towards tax, interest fees and any other amount.

TDS Deductor will account for such TDS in the following ways:

1. Such deductors needs to get compulsorily registered under section 24 of the CGST/SGST Act.

2. They need to remit such TDS collected by the 10th day of the month succeeding the month in which TDS was collected and reported in GSTR 7.

3. The amount deposited as TDS will be reflected in the electronic cash ledger of the supplier.

4. They need to issue certificate of such TDS to the deductee within 5 days of crediting the TDS to the govt a/c, failing which fees of Rs. 100 per day subject to maximum of Rs. 5000/- will be payable by such deductor.

This provision is applicable only for E-Commerce Operator under section 52 of CGST/SGST Act. Every E-Commerce Operator, not being an agent, needs to withhold an amount calculated at the rate not exceeding one percent of the “net value of taxable supplies” made through it where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called as Tax Collection at Source (TCS). However, Section 52 of the CGST Act, 2017 which deals with TCS has not come into force as of yet and GST Council has recommended to keep this provision in abeyance till 31.03.2018.

The expression “net value of taxable supplies” means the aggregate value of taxable supplies of goods or services or both, other than the services on which entire tax is payable by the e-commerce operator, made during any month by all registered persons through such operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month.

Yes. The taxpayer would be required to pre-register his credit card, from which the tax payment is intended, with the Common Portal maintained on GSTN. GSTN may also attempt to put in a system with banks in getting the credit card verified by taking a confirmation from the credit card service provider. The payments using credit cards can therefore be allowed without any monetary limit to facilitate ease of doing business.

Electronic Commerce has been defined to mean the supply of goods or services or both, including digital products over digital or electronic network.

Electronic Commerce Operator has been defined to mean any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.

Yes. The benefit of threshold exemption is not available to e-commerce operators and they would be liable to be registered irrespective of the value of supply made by them.

The threshold exemption shall be available for supplier of services, other than supplies under section 9 (5) of the CGST Act. A person supplying goods through an e-commerce operator shall be mandatorily required to register.

Yes, but only in case of certain notified services. In such cases tax shall be paid by the electronic commerce operator if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services.

No. Threshold exemption is not available to e-commerce operator who are require to pay tax on notified services provided through them.

The e-commerce operator is required to collect an amount calculated at the rate not exceeding one percent of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called as Tax Collection at Source (TCS). However, Section 52 of the CGST Act, 2017 which deals with TCS has not come into force as of yet and GST Council has recommended to keep this provision in abeyance till 31.03.2018.

An e-commerce company is required to collect tax only on the net value of taxable supplies. In other words, value of the supplies which are returned are adjusted in the aggregate value of taxable supplies.

The “net value of taxable supplies” means the aggregate value of taxable supplies of goods or services or both, other than the services on which entire tax is payable by the e-commerce operator, made during any month by all registered persons through such operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month.

Yes, every e-commerce operator is required to collect tax where consideration with respect to the supply is being collected by the e-commerce operator.

The e-commerce operator should make the collection during the month in which supply was made.

The amount collected by the operator is to be paid to appropriate government within 10 days after the end of the month in which amount was so collected.

The amount of TCS deposited by the operator with the appropriate government will be reflected in the cash ledger of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator. The same can be used at the time of discharge of tax liability in respect of the supplies by the actual supplier.

Revenue laws are laws dealing with the assessment, collection, and administration of land revenue and related land records. They define the rights and liabilities of landholders, tenants, and the Government.

Land revenue is the tax levied by the Government on agricultural land, collected annually from land owners or cultivators.

The Deputy Commissioner or District Collector is the head of Revenue administration of a District.

Partition in Revenue Law is the division of joint landholding among co-owners, carried out by the revenue authorities.

The hierarchy of Revenue Courts/Revenue officers in Jammu and Kashmir is: 1. Financial Commissioner 2. The Divisional Commissioner 3. The Collector 4. The Assistant Collector of the 1st class 5. The Assistant Collector of the 2nd class

The Collector hears appeals against the order of the Assistant Collector 1st Class and Assistant Collector 2nd Class.

The Divisional Commissioner hears appeals against the order of the Collector.

The Financial Commissioner hears appeals against the order of the Divisional Commissioner.

Yes, there is a limitation period for filing appeals, revisions, and reviews in the Revenue Court: 1. 60 days in cases where the appeal lies to the Collector or an Assistant Collector 1st Class. 2. 90 days in cases where the appeal lies to the Financial Commissioner or Divisional Commissioner.

Standing Order No. 22 in Jammu and Kashmir pertains to the maintenance of land records and the conduct of Girdawari (Crop Inspection). It specifically emphasizes the accurate and transparent preparation of Khasra Girdawari and outlines procedures for Revenue officers and officials, ensuring proper field verification and reporting of information.

S. 432 refers to a provision within the Jammu and Kashmir Land Revenue Rules related to the temporary occupation of land, often by refugees or displaced persons after the partition. It designated individuals as "tenants-at-will," allowing them to cultivate land but without conferring ownership rights.

Tenancy-at-will is a property tenancy where either the tenant or the owner (landlord) may terminate it at any time. This operates without a contract or lease and does not typically define either the length of the tenant's term or the payment exchange.

LB-6 refers to "Lagan Billa 6." It refers to those parcels which were transferred in ownership to tillers by virtue of land reform laws, such as the J&K Big Landed Estates Abolition Act 1950 and the Jammu and Kashmir Agrarian Reforms Act 1976.

The primary purpose of LB-6 was to transfer land to the tiller. The State expropriated land beyond certain ceilings from big landlords and gave them to those who actually cultivated it. LB-6 land denotes land parcels whose title has been conferred upon tillers, making them lawful owners.

To become an owner under LB-6, cultivators must have been in continuous possession and cultivation of land at the time of reform implementation. Additionally, they must have been paying rent to landlords and been recognized as lawful tenants.

Territorial Jurisdiction refers to the geographical area within which a court or authority can legally exercise its power to hear and decide a case.

Pecuniary Jurisdiction refers to the monetary limit up to which a court can hear a case, based on the value of the claim or property involved.

Subject Matter Jurisdiction refers to the legal authority of a court to hear a particular type or category of case, based on the nature of the dispute.

The hierarchy of Civil Courts in India, from lowest to highest, is typically: Civil Judge Junior Division, Civil Judge Senior Division, District Judge, High Court, and finally, the Supreme Court.

Standing Order 23-A describes the formal process that revenue officers (like Tehsildars) must follow when attesting mutations. They are legally obligated to conduct site inspections and hearings in the presence of all parties involved and local community members. This order ensures transparency, fairness, and legality in the mutation process, thereby preserving the integrity of land records and preventing misuse.

Order ND LB 17-C of 1958 deals with the allotment of available evacuee and state lands for cultivation. This allotment is to be done in a rational and equitable manner among landless agricultural laborers and petty landholders.

Haili land refers to irrigated agricultural land where water for cultivation is supplied through canals, streams (kuls), lift irrigation, or wells. This type of irrigation is specifically achieved through human efforts.

Aabi land refers to irrigated agricultural land that regularly receives water for cultivation, either naturally or through an irrigation system.

Khushki land means unirrigated agricultural land that depends entirely on rainfall for cultivation, with no regular canal, well, or stream for irrigation.

Banjar Qadeem land is land that has remained uncultivated for more than four consecutive years.

Banjar Jadeed land is land that was cultivated earlier but has remained uncultivated for less than four years.

Gaih Mumkin refers to land that cannot be used for agriculture due to its inherent nature or permanent physical conditions.

In Jammu and Kashmir, an application for the attestation of mutation can be filed in the office of Tehsildar/Naib Tehsildar, as they are the mutation officers under the J&K Land Revenue Act.

The Tehsildar concerned mostly attests the mutation. However, the Naib Tehsildar can also attest mutations in certain villages/areas if delegated by the Collector.

The process after filing an application for the attestation of mutations involves: 1. Entry in mutation register by the concerned Patwari Halqa. 2. Fixing a date for mutation attestation. 3. Public announcement in the village to invite objections. 4. Hearing of parties and checking of documents. 5. Attestation order by Tehsildar/Naib Tehsildar. 6. Incorporation in Jamabandi for the next settlement.

A record of rights is a document maintained by the revenue department that contains details relating to ownership, cultivation, type of land, nature of rights, tenancy rights, and land revenue. It serves as legal proof of rights.

Girdawari is a record of crop inspection conducted twice a year (Rabi Crop and Kharif Crop) and is prepared by the Revenue Authorities. It is a register maintained by the Patwari, detailing the crops grown in each field during various seasons, along with information about the cultivator and the land use. It is crucial for revenue administration and agricultural statistics.

Lattha is a large-scale map of a village, drawn on cloth-backed paper, prepared by the Revenue Department. It shows the boundaries and details of every land parcel and is an important part of settlement records, particularly for resolving disputes about exact boundaries between landholders.

Tateema is an additional map prepared to show changes to an existing village map. It specifically details sub-divisions of Khasra numbers, newly carved plots, and boundary corrections. It is prepared when property is sold or transferred by inheritance, and instead of redrawing the entire village map, new steps of measurement are drawn on the Tateema itself.

Aks Shajra means the certified copy of the Village Map (Lattha) which shows the exact location and boundaries of a particular piece of land. It is a smaller, specific map focusing on a portion of the land, rather than the entire village.

Mist. Hadeedat refers to a revenue record prepared during settlement operations. It contains detailed written information about the land of a village, collected during settlement. This includes the village name, boundaries and description, type of land (e.g., Agricultural, Haiti, Miani, Aabi, Aabi Anal, Aabi Daryam, Banjar), ownership details, sources of irrigation, grown crops, history of land changes, and public and private rights over common land.

Deh in revenue language refers to a village. It encompasses the entire land area belonging to it on paper, including agricultural land, residential areas (Abadi), common lands, and government land, along with its defined boundaries.

Khasra No. is a unique plot number assigned to a specific piece of land within a village. This number remains the same unless the land is subdivided through means like sale or gift, in which case sub-numbers are created.

Khewat No. is the serial number of a set of landholdings that belong to one or more owners in a village. Each revenue village is divided into Khewats, and a Khewat can contain multiple Khasra numbers. The Khewat is recorded in the Jamabandi and Record of Rights.

Khata No. is maintained in the Khatauni register and represents the account number of the cultivator/tenant who actually possesses or cultivates the land. The difference between Khewat No. and Khata No. lies in the distinction between land ownership (Khewat) and land possession/cultivation (Khata).

Khatauni is the register of cultivator's holdings in a village. It lists the plots that each cultivator actually possesses or tills, and is primarily related to who is actually farming the land.

Arrear of land revenue means land revenue which remains unpaid after the date on which it becomes payable.

A defaulter is a person liable for an arrear of land revenue, and includes a person who is responsible as surety for the payment of arrears.

The Deputy Commissioner of the District shall cause to be prepared a pass book for every land holder in his District containing a record of rights, agriculture holding, transfer of rights, ration card, subsidies, liabilities, etc., in the revenue estate to enable the land holder to make use of it for credit facilities and for other matters connected therewith.

A partition application can be filed by any co-sharer in the office of Tehsildar (or Naib Tehsildar if empowered) who acts as the Assistant Collector of 1st class under the Jammu and Kashmir Land Revenue Act Svt 1996.

Section 133 of the Land Revenue Act deals with the prevention of encroachment on common land. The Revenue Officer not below the rank of Assistant Collector of the first class or the officer in charge of the Settlement may, on the application of any co-sharer, eject the encroaching co-sharer from the land.

A Fard Bader is the official corrected version of an earlier certified land record. It replaces the old "Khasra Girdawari" version in the Revenue Record.

An order of rectification/Fard Bader is issued when there is a clerical or factual error in the land record, or if a mutation was wrongly attested, or if there is an order from a higher Revenue Officer correcting facts about ownership or cultivation.

The Fard Bader is prepared by the concerned Patwari under the supervision of and attested by the Tehsildar/Naib Tehsildar.

Jambandi is a particular form of record related to land, serving as legal evidence of changes in land rights, ownership, and other transfers.

The Patwari updates the Jambandi annually, usually once a year during the "Rabi Crop" or during major settlement operations. A fresh Jambandi can be prepared for a longer period, but annual updating is mandatory.

Agricultural land refers to land used or capable of being used for agricultural activities, including fallow land.

Fallow land is agricultural land that is not sown with crops during a season either intentionally or due to other reasons.

A Caveat is an application filed in a Civil matter in the Supreme Court by a party to ensure that no other person files an application or case against them without notice.

A Caveat is valid for ninety days from the date of filing.

The purpose of Girdawari is to record the type of crops sown, land use, and possession details for all agricultural seasons. It's also used for assessing land revenue and for proving possession in cases of dispute, possession, or damage assessment.

The concerned Patwari inspects the fields and writes the entries in the Khasra Girdawari register under the supervision of the Girdawar and attested by the Tehsildar/Naib Tehsildar.

Mutation refers to the official change in land records to reflect a change in ownership or other rights, based on a registered deed or other title document.

A court appoints a commission to conduct local investigations, record evidence of witnesses, examine accounts, perform ministerial acts, and make any local inquiry or report.

Lok Adalat is a people's court, an alternative dispute resolution forum that promotes conciliation and compromise. It facilitates settlement of cases through mediation and conciliation, and its decisions are binding and final, with no appeal against them.

Mediation is a voluntary and confidential dispute resolution process where a neutral third party facilitates communication and helps the parties reach a mutually acceptable agreement, which is binding only if the parties sign a written agreement.

Arbitration is a method of resolving disputes outside the court system, where parties agree to submit their dispute to a panel of arbitrators whose decision is binding.

Conciliation is a dispute resolution process where a neutral third party helps the parties communicate, identify issues, and explore options to reach a mutually acceptable solution, but without imposing a binding decision.

The person against whom a caveat is filed is called a Caveatee.

A Decree means the adjudication in which the Court conclusively determines the rights of the parties with regard to all or any of the matters in controversy in the suit, and may be either preliminary or final. The definition also states that it shall not include: (a) any adjudication from which an appeal lies as an appeal from an order. (b) any order for dismissal for default.

Judgement means the statement given by the Judge of the grounds of a decree or order.

Mesne profit means those profits which the person in wrongful possession of property actually received, together with the interest on such profits. However, it shall not include profits due to improvements made by the persons in wrongful possession.

The authority to be named as plaintiff or defendant in the case of a suit by or against the government is the Central Government (the Union of India) or the State Government (the State).

The suit against the Government can only be filed after the expiration of a two-month notice period, which must have been delivered to or left at the office of the Secretary to that Government.

Compensatory Cost is defined under Section 35A of CPC. It is awarded when a false or vexatious claim/defense is made.

General costs are dealt with under Section 35 of CPC. These costs are given at the discretion of the court to the winning party.

Examples of Miscellaneous Costs include court fees, witness expenses, and advocate fees for document preparation.

Section 152 of CPC deals with the correction of clerical or arithmetical mistakes in judgments, decrees, or orders. Any party can apply to the court for correction, and the court can also make corrections suo motu (on its own motion).

The person who files a suit in the court is called the plaintiff.

The person against whom the suit is filed is called the defendant.

Appellant - The person who files an appeal against a Civil Court order is called the Appellant.

Respondent - The person against whom the appeal is filed is called the Respondent.

A plaint is a document by which a plaintiff formally initiates a civil lawsuit before a court. Its purpose is to state the facts of the case, the relief sought, and the grounds for the court's jurisdiction.

A Written Statement is the formal reply filed by the defendant in response to the plaint in a Civil Suit.

Interim relief refers to the temporary relief granted by the court to a party before the final judgment, in order to protect their rights and prevent injustice during the pendency of the case.

An Ad Interim order is a very short-term temporary order passed by a court before hearing the other side (Ex parte), typically when there is an urgent need to protect someone's rights or property until the next hearing.

A Substantial Question of Law is a legal issue that is important, real, and directly affects the rights of the parties, and is not already well-settled by law.

An Insolvent is a person who is unable to pay their debts when they become due and has been legally declared as such by a competent Court under Insolvency laws.

An indigent person is someone who does not have sufficient financial means to pay the court fees required to file a case.

There are a total of 51 orders in the Civil Procedure Code (CPC).

This statement is true. No appeal shall lie from a decree passed by the court with the consent of parties.

Section 96 of CPC deals with appeal from original decrees. An appeal shall lie from every decree passed by any Court exercising original jurisdiction to a court authorized to hear appeals from the decision of such court.

An appeal from an original decree can be filed when: • The decree is passed ex-parte. • An appeal lies from every decree passed, except where the decree is passed with the consent of the parties. • A decree is passed in a suit of the nature cognizable by Courts of Small Causes, when the amount or value of the subject matter of the original suit does not exceed ten thousand rupees, except on a question of law.

A second appeal to the High Court is permissible if the High Court is satisfied that the case involves a substantial question of law. Additionally, an appeal may lie under this section from an appellate decree passed ex parte.

Appeals lie from: 1. An order under Section 95 of the Code of Civil Procedure (CPC). 2. An order under Section 91 of the CPC and an order under Section 92 of the CPC refusing leave to institute a suit of the nature referred to in Section 91 or 92. 3. Any order made under rules from which an appeal is expressly allowed by rules.

Where an appeal from any order is allowed, it shall lie to the court to which an appeal would lie from the decree in the suit in which such order was made. If such order is made by a court (not being a High Court) in its appellate jurisdiction, then the appeal lies to the High Court.

An appeal shall lie to the Supreme Court from any judgment, decree, or final order in a civil proceeding of a High Court, if the High Court certifies: 1. That the case involves a substantial question of law of general importance. 2. That in the opinion of the High Court, the said question needs to be decided by the Supreme Court.

Reference to the High Court occurs when a subordinate court is satisfied that a case before it involves a question regarding the validity of any act, ordinance, or regulation. If the subordinate court believes such a provision is invalid or inoperative but has not been declared so by the High Court or Supreme Court, it can state a case with its opinion and reasons, referring it to the High Court for its opinion.

Review, in a legal context, refers to the process where a person aggrieved by a decree or order from which no appeal is allowed by law, or by a decree or order from which no appeal is allowed by the code, or by a decision on a reference from a Small Cause Court, can apply to the court that passed the decree or made the order for a review of its judgment.

Revision allows the High Court to call for the record of any case decided by a subordinate court from which no appeal lies, if the subordinate court appears to have: Exercised a jurisdiction not vested in it by law. Failed to exercise a jurisdiction so vested. Acted in the exercise of its jurisdiction illegally or with material irregularity.

Precept refers to a written order issued by a court that passed a decree, directing another competent court to attach property belonging to the judgment debtor. The court receiving the precept then proceeds to attach the property in the manner prescribed for the attachment of property in the execution of a decree.

Subsistence allowance refers to the monthly allowances payable to a judgment debtor for their sustenance. The State Government is authorized to fix scales for these allowances, which are graduated according to the rank, status, and nationality of the judgment debtor.

No, an order for the detention of a judgment debtor in civil prison in execution of a decree cannot be made if the total amount of the decree does not exceed two thousand rupees.

The period of civil imprisonment in execution of a decree where the decree is for the payment of a sum of money exceeding two thousand rupees but not exceeding five thousand rupees shall not exceed six weeks.

The period of civil imprisonment in execution of a decree where the decree is for the payment of a sum of money exceeding five thousand rupees shall not exceed three months.

An interpleader suit may be instituted where two or more persons claim adversely to one another the same debt, sum of money, or other property, movable or immovable, from another person who claims no interest therein other than for charges or costs, and who is ready to pay or deliver it to the rightful claimant. Such other person may institute a suit of interpleader against all the claimants for the purpose of obtaining a decision as to the person to whom the payment or delivery shall be made and of obtaining indemnity for himself.

Supplemental proceedings have been defined under Section 94 of CPC.

A second appeal shall not lie from any decree where the subject matter of the original suit is for recovery of money not exceeding twenty-five thousand rupees.

The powers of the appellate Court are to determine a case finally, or to remand a case, or to frame issues and refer them for trial, or to take additional evidence, or to require such evidence to be taken.

The powers of the appellate Court have been defined under Section 107 of CPC.

Appeals shall lie to the Supreme Court in Civil matters when: • The High Court certifies that the case involves a substantial question of law of general importance, or • When in the opinion of the High Court the said question needs to be decided by the Supreme Court.

Section 148 of the Civil Procedure Code (CPC) deals with the enlargement of time.

Section 151 of the Civil Procedure Code (CPC) deals with the inherent powers of the Court.

An appeal shall lie to the Supreme Court under Section 109 of the Civil Procedure Code (CPC).

The Civil Procedure Code came into force on the first day of January 1909.

The stages in a Civil Suit are: 1. Presentation of plaint 2. Issue and Service of Summons 3. Appearance of parties 4. Filing of written statement 5. Replication by plaintiff 6. Framing of Issues 7. Evidence Stage (Plaintiff's evidence, Defendant's evidence) 8. Arguments 9. Judgement 10. Decree 11. Appeal (Revision/Review) 12. Execution of Decree

Order VII of the Civil Procedure Code (CPC) deals with the plaint.

Rule 1 of Order VII of the Civil Procedure Code (CPC) deals with the contents of the plaint.

Rule 11 of Order VII of the Civil Procedure Code (CPC) deals with the rejection of the plaint.

Order I of the Civil Procedure Code (CPC) deals with parties to a suit.

Under Rule 10(2) of Order I of the CPC, the Court may, at any stage of the proceedings, either upon or without application of either party, order that the name of any party improperly joined be struck out, or that whose presence before the court may be necessary in order to enable the court effectually and completely to adjudicate upon and settle all the questions involved in the suit be added.

Order II, Rule 2 of the CPC deals with the relinquishment of part of a claim.

Order II of the CPC deals with the frame of a suit.

Order IV of the CPC deals with the institution of a suit.

Order V of the CPC deals with the issue and service of summons.

Substituted service is a method of serving a summons when the court is satisfied that there is reason to believe that the defendant is keeping out of the way for the purpose of avoiding service, or that for any other reason the summons cannot be served in the ordinary way. The court shall order the summons to be served by affixing a copy thereof in some conspicuous place in the court-house, and also upon some conspicuous place of the house in which the defendant is known to have last resided or carried on business or personally worked for gain.

Service substituted by the court order shall be as effectual as if it had been made on the defendant personally.

Order VI of CPC deals with pleadings generally.

Pleadings include plaint, written statement, additional pleadings, along with permissible set-off, counterclaim, and sometimes replication.

The court may at any stage of proceedings allow either party to amend or alter their pleadings in such manner and on such terms as may be just, and all such amendments shall be made as may be necessary for the purpose of determining the real questions in controversy between the parties.

Rule 17 of Order VI deals with amendment of pleadings.

Order VII of CPC deals with plaint.

The plaint shall contain the following particulars: • The name of the court in which the suit is brought. • The name, description, and place of residence of the plaintiff and defendant. • The facts constituting the cause of action and when it arose. • The facts showing that the court has jurisdiction.

The plaint shall be rejected on the following grounds: 1. Where it does not disclose a cause of action. 2. Where the relief claimed is undervalued. 3. Where the suit appears barred by law from the statement in the plaint itself. 4. Where it is not filed in duplicate. 5. Where the plaint is not sufficiently stamped.

Order VIII of CPC deals with Written Statement, Set-off and Counter Claim.

The defendant shall, within thirty days from the date of service of summons on him, present a Written Statement of his defense. If the defendant fails to file the Written Statement within this period of thirty days, he shall be allowed to file the Written Statement on such other day as may be specified by the Court for reasons to be recorded in writing, but which shall not be later than ninety days from the date of service of summons.

Rule 13 of Order IX deals with setting aside decree ex-parte against defendant.

Order X of CPC deals with examination of parties by the Court.

Order XIV of CPC deals with Settlement of Issues and determination of Issues on which parties are at issue.

Order XIV of the Civil Procedure Code (CPC) deals with the Settlement of Issues and Determination of Suits on Issues of Law or Issues agreed upon.

Issues are of two kinds: 1. Issues of Fact 2. Issues of Law

At the first hearing of the suit, after reading the plaint and the written statement, if any, the Court shall ascertain upon what material proposition of fact or of law the parties are at variance, and shall thereupon proceed to frame and record the issues on which the right decision of the case appears to depend.

The Court may at any time before passing a decree amend the issues or frame additional issues on such terms as it thinks fit. The Court may also at any time before passing a decree strike out any issues that appear to it to be wrongly framed or introduced.

Order XVI of the Civil Procedure Code (CPC) deals with Summoning and Attendance of Witnesses.

Yes, any party to the suit can bring witnesses without summons to give evidence or produce documents.

Order XVII of the Civil Procedure Code (CPC) deals with Adjournment.

Order XVIII of the CPC deals with the hearing of the suit and examination of witnesses.

Order XXA of the CPC deals with costs.

Order XXI of the CPC deals with the execution of decrees and orders.

Order XXXV of the CPC deals with interpleader suits.

Order 39 of the CPC deals with temporary injunctions and interlocutory orders.

Temporary injunctions may be granted under Rule 1 of Order XXXIX of the CPC.

Where an injunction has been granted without giving notice to the opposite party, the court shall make an endeavour to finally dispose of the application within thirty days from the date on which the injunction was granted.

An interlocutory order is an order passed by a court during the pendency of a suit or proceedings, which does not finally decide the case, but settles some matter related to the procedure or rights of the parties temporarily.

Order XL of the Civil Procedure Code (CPC) deals with the appointment of Receivers.

Order XXXIII of the CPC deals with suits by indigent persons.

Indigent persons are exempted from paying court fees at the time of filing. The court fee is payable only if they later acquire sufficient means or win the case.

"Allotment" means a grant by the Government or the Custodian (or any other person duly authorized by the Custodian) for the temporary right of use and occupation of any immovable evacuee property to any person, other than by way of lease.

The Custodian General of evacuee property is appointed by the Government in the State of Jammu and Kashmir.

An "unauthorised person" means any person who, after the 14th day of August 1947, has been occupying or managing the property of an evacuee without the approval of the Custodian.

"Evacuee property" means any property in which an evacuee has any interest. It also includes any property obtained by any person from an evacuee after the 14th day of August 1947 by any mode of transfer, unless such transfer has been confirmed by the Custodian.

The Custodian General and Deputy Custodian General under evacuee law are appointed by the Government through a notification in the Official Gazette. The Government can appoint one or more Deputy Custodians General as needed to carry out the imposed duties.

The Custodian of evacuee property is responsible for: 1. Taking charge of property left behind by evacuees. 2. Managing, protecting, and leasing such property. 3. Maintaining records of evacuee land, houses, shops, orchards, etc. 4. Ensuring no illegal occupation and initiating the eviction of unauthorized occupants.

The Custodian General possesses Quasi-Judicial Powers. They can hear cases, order eviction, and restore possession of property to lawful allottees.

Appeals against the order of the Custodian lie with the Custodian General or the High Court.

The Custodian of evacuee property has the power to cancel any allotment, terminate any lease, or amend the terms of any such lease or agreement on which evacuee property is held or occupied by any person, regardless of whether the allotment, lease, or agreement was granted or entered into before or after the commencement of the relevant act.

Yes, the Custodian or any person duly authorized by him may use such force as is necessary for taking possession of evacuee property if any person in possession of such property refuses or fails on demand to surrender possession.

Any person who fails to comply with a notice or demand by or on behalf of the Custodian to surrender possession of any evacuee property shall be punished with imprisonment of either description for a term which may extend to six months or with fine or with both.

Any person who willfully destroys or causes damage to any evacuee property shall be punished with imprisonment of either description for a term which may extend to three years or with fine or both.

No, evacuee property may not be sold or disposed of in any manner whatsoever without the previous permission of the Government.

No, a Civil Court has no jurisdiction to entertain or adjudicate upon any question whether any property is or is not evacuee property or whether any evacuee has or has not any right or interest in any evacuee property.

The officers who shall exercise administrative and financial powers under the J&K State Evacuee's Administration of Property Rules 2008 are: • Custodian General (Class 1st Officer) • Custodian (Class 2nd Officer) • Addl. Custodian (Class 3rd Officer) • Deputy or Assistant Custodian (Class 4th Officer)

Any sum due to the Government or to the Custodian under this act may be recovered as if it were an arrear of land revenue.

Agrarian reforms mean changing the ownership, control, or use of agricultural land to make farming fairer, more productive, and more beneficial for the farmers who actually work upon the land. It is basically land-related reforms, laws, and policies that transfer land from big landlords who own large areas to protect tenants from exploitation and to improve rural land management, and to give land to small farmers or landless cultivators.

The main objectives of the Agrarian Reform Act are: • Abolition of absentee landlordism. • Transfer of land to tillers. • Fixing ceiling on agricultural land. • Providing security of tenure to cultivators.

The Agrarian Reforms Act was passed in the year 1976.

A person who personally cultivates the land, with or without the help of family members, and does not hold more land than the ceiling limit.