Expert Knowledge,
Straight from Practitioners.
Tax tips, legal guides, and financial advice written by the same verified CAs, Advocates, and Advisors you can consult on ConsultEase.
Section 95 of CGST Act: Advance ruling(Updated till July 2024)
Section 95 of CGST Act Section 95 of CGST Act provide for the definitions related to advanced ruling in GST. “In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant
Section 94 of CGST Act: other cases (Updated till July 2024)
Section 94 of CGST Act Section 94 of CGST Act provide for the liability in some other specific cases. “(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued
Section 93 of CGST Act: special provisions(Updated till July 2024)
Section 93 of CGST Act Section 93 of CGST Act provide for the liability in special cases. “(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then–– (a)
Section 92 of CGST Act: Liability of court of wards(Updated till July 2024)
Section 92 of CGST Act Section 92 of CGST Act provide for the liability of court of wards. “Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is
Section 91 of CGST Act: Liability of guardians(Updated till July 2024)
Section 91 of CGST Act Section 91 of CGST Act provide for the liability of guardians and trustees in certain cases. “Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee
Section 110 of CGST Act: Qualification of tribunal members(Updated till July 2024)
Section 110 of CGST Act: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 110 of CGST Act: Qualification of tribunal members (1) A person shall not be qualified for appointment as— (a) the President, unless he has been a
Section 109 of CGST Act: Constitution of Appellate Tribunal and Benches Thereof (Updated till July 2024)
Section 109 of CGST Act : section 109 of CGST Act provide for the constitution of appellate tribunal and benches thereof. (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an
Section 108 of CGST Act: Powers of Revisional Authority (Updated till July 2024)
Section 108 of CGST Act : Section 108 of CGST Act provide for the power of revisional authority. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him
Section 106 of CGST Act: procedure of AA and AAA (Updated till July 2024)
Section 106 of CGST Act[Procedure of Authority, Appellate Authority and National Appellate Authority] – The Authority or the Appellate Authority[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure. (As given in CGST Act) Summary
Section 100 of CGST Act: Appeal to Appellate Authority (Updated till on July 2024)
Section 100 of CGST Act : Appeal to Appellate Authority Summary Chart of Section 100 : Section 100 of CGST Act provide for the appeal to Appellate Authority. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any
Section 99 of CGST Act: Appellate Authority for Advance Ruling (Updated till July 2024)
Section 99 of CGST Act : Appellate Authority for Advance Ruling Summary Chart of Section 99 : Section 99 of CGST Act provide for the AAAR. “Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate
Section 98 of CGST Act: receipt of application for AR (Updated till July 2024)
Section 98 of CGST Act : Receipt of Application for AR Summary Chart of Section 98 : Section 98 of CGST Act provide for procedure after the receipt of application for advanced ruling. (1) On receipt of an application, the Authority shall