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New GST Return to work on 'upload, lock & pay' basis; NIL returns through SMS GST Registration - Part B of REG-26 not filled - Do it before Aug 31GST Council approves proposed amendments in laws; No interest to be paid if ITC is reversed on failure to make payment within 180 days + exemption to IT services in case of Related Parties + to define expression 'renting of immovable property' + extends exemption upto Sept 2019 on outward transportation by air or sea + RCM to apply on DSA services to banks or NBFCsGST Council reduces tax rates on as many as 87 items + 5% IGST on Pool price of imported urea by Govt + exemption from CESS to coal rejects + water supplied for public purposes + 5% tax rate on marine enginesGST Council takes slew of decisions to reduce tax rates & simplify compliance normsGST Council to meet again on Aug 4, 2018 + to focus on issues relating to only MSME Sector + also to discuss possible sops for digital paymentsGSTN to link all tolls & nakkas through RAFD for smooth movement of goods + SOP to be issued to overcome e-Way Bill related penalty + Migration window without interest to remain open till Aug-endGST Council hikes exemption limit from Rs 10 lakhs to Rs 20 lakhs in States like HP, Uttaranchal, Assam, Arunachal & two more + also allows multiple registration within a State if taxpayer wishes so + simplifies cancellation of registrationGST - Council decides to make it quarterly return but monthly payment upto Rs 5 Crore turnover - Relief for 93% taxpayers + approves 10% of turnover or upto Rs 5 lakh worth of services by Composition dealers + suspends RCM upto September 2019GST Council decides 28% tax to apply only on actual hotel tariff of Rs 7500 rather than declared tariffGST Council grants relief to textile sector - ITC refund to be granted but after July 27, 2018GST Council exempts many items such as statutes of god, rakhi, brooms & many others + tax rate on handloom items lowered from 12% to 5% + rate on ethanol down to 5% + many items moved from 28% to 18% slabGST Council approves New two-page GSTR + facility of revision of GSTR + quarterly return for composition dealers but monthly tax payment + exemption to sanitary napkins + 5% tax rate on shoes up to Rs 1000 + many items like TV upto 25 inch + Fridge & other electronic items from 28% to 18% slab + powers to share IGST and CESS collected before 5 yearsGST - CBIC Chairman asks officers to liquidate pendency relating to Budgetary Support SchemeI-T - Re-opening sought u/s 147 by new incumbent AO towards an issue cannot be said to be 'mere change of opinion' when, such issue was not touched upon by earlier AO: HCRailways tool to tell you chances of confirmation of waitlisted ticketsGST Council's 28th meeting takes off with long agenda list; likely to continue till 4 PMBRICS Summit - Nadda reiterates TB to be off India's map by 2025Chennai DRI recalls containers heading for Dubai, to seize Red Sanders log worth Rs 5.6 CroreI-T - Process of packaging can be considered as manufacturing activity if it is a complicated technical process: ITATAverage income of Agri households - Punjab & Haryana top tally as per last surveyNo-trust motion moved by Opposition against Govt falls on the floorCX - Credit taken but not utilized till reversal - Mere taking of CENVAT credit facilities would not compel assessee to pay interest as well as penalty: CESTATDRI seizes FICN worth Rs 47700 in Rs 500 & Rs 1000 denominations, brought from Nepal; One person arrested
Untitled Document

THE CONSTITUTION (EIGHTY FOURTH AMENDMENT) ACT, 2002

Statement of Objects and Reasons appended to the Constitution (Ninty First Amendment) Bill, 2000 which was enacted as the Constitution (Eighty Fourth Amendment) Act, 2002.

Statement Of Objects And Reasons

Provisos to articles 82 and 170 (3) of the Constitution provide that no fresh readjustment of constituencies can be undertaken until the figures of the first census taken after the year 2000 are published. These provisos were inserted by the Constitution (Forty-second Amendment) Act, 1976 as a measure to boost family planning norms. Since the first census to be taken after the year 2000 has already begun, the constitutional embargo on undertaking fresh delimitation will lapse as soon as the figures of this census are published.

2. There have been consistent demands, both for and against undertaking the exercise of fresh delimitation. Keeping in view the progress of family planning programmes in different parts of the country, the Government, as part of the National Population Policy strategy, recently decided to extend the current freeze on undertaking fresh delimitation up to the year 2026 as a motivational measure to enable the State Government to pursue the agenda for population stabilisation.

3. Government has also decided to undertake readjustment and rationalization of territorial constituencies in the States, without altering the number of seats allotted to each State in the House of the People and Legislative Assemblies of the States, including the Scheduled Castes and the Scheduled Tribes constituencies, on the basis of the population ascertained at the census for the year 1991, so as to remove the imbalance caused due to uneven growth of population/electorate in different constituencies.

4. It is also proposed to refix the number of seats reserved for the Scheduled Castes and the Scheduled Tribes in the House of the People and the Legislative Assemblies of the States on the basis of the population ascertained at the census for the year 1991.

(Arun Jaitley)

Dated: November 08, 2000

Bill No. 172-F of 2000

THE CONSTITUTION (EIGHTY-FOURTH AMENDMENT) ACT, 2002

Dated: February 21, 2002

BE it enacted by Parliament in the Fifty-second Year of the Republic of India as follows:—

1. This Act may be called the Constitution (Eighty-fourth Amendment) Act, 2002. Short title

2. In article 55 of the Constitution, in the proviso to the Explanation, for the figures Amendment of "2000", the figures "2026" shall be substituted. Article 55

3. In article 81 of the Constitution, in the proviso to clause (3),—

(i) for the figures "2000", the figures "2026" shall be substituted; Amendment of article 81

(ii) for the words and figures "be construed as a reference to the 1971 census.", the following shall be substituted, namely:— "be construed,—

(i) for the purposes of sub-clause (a) of clause (2) and the proviso to that clause, as a reference to the 1971 census; and

(ii) for the purposes of sub-clause (b) of clause (2) as a reference to the 1991 census.".

4. In article 82 of the Constitution, in the third proviso,— Amendment of Article 82

(i) for the figures "2000", the figures "2026" shall be substituted;

(ii) for the words "readjust the allocation of seats in the House of the People to the States and the division of each State into territorial constituencies under this article.", the following shall be substituted, namely:—

"readjust-

(i) the allocation of seats in the House of the People to the State as readjusted on the basis of the 1971 census; and

(ii) the division of each State into territorial constituencies as may be readjusted on the basis of the 1991 census, under this article.".

5. In article 170 of the Constitution,— Amendment of article 170

(a) in clause (2), in the proviso to the Explanation, for the figures "2000" and "1971", the figures "2026" and "1991" shall respectively be substituted;

(b) in the third proviso to clause (3),—

(i) for the figures "2000", the figures "2026" shall be substituted;

(ii) for the words "readjust the total number of seats in the Legislative Assembly of each State and the division of such State into territorial constituencies under this clause.", the following shall be substituted, namely:—

"readjust—

(i) the total number of seats in the Legislative Assembly of each State as readjusted on the basis of the 1971 census; and

(ii) the division of such State into territorial constituencies as may be readjusted on the basis of the 1991 census, under this clause.".

6. In article 330 of the Constitution, in the proviso to the Explanation, for the figures Amendment of "2000" and "1971", the figures "2026" and "1991" shall respectively be substituted. Article 330

7. In article 332 of the Constitution,— Amendment of Article 332

(a) in clause (3A), for the figures "2000", the figures "2026" shall be substituted;

(b) in clause (3B), for the figures "2000", the figures "2026" shall be substituted;

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