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 72 of CGST Act: Officers to Assist Proper Officers (Updated till on July 2024)
Section 72 of CGST Act : Officers to assist proper officers Section 72 of CGST Act provide for the officers to assist the GST proper officer. “(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village
Section 85 of CGST Act: Liability in case of transfer of business (Updated till July 2024)
Section 85 of CGST Act : Section 85 of CGST Act provide for the liability in case of transfer of business. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease,
Section 90 of CGST Act: Liability of Partners of Firm to Pay Tax (Updated till on July 2024)
Section 90 of CGST Act: Liability of partners of firm to pay tax Section 90 of CGST Act provide for the liability of partners for the dues from partnership firm. “Notwithstanding any contract to the contrary and any other law for the time being in
Section 58 of CGST Act: Utilization of funds (updated till July 2024)
Section 58 of CGST Act as utilization of funds upto oct 2023 Section 58 of CGST Act provide for the utilization of funds. Amount of refund in GST will be transferred to this fund unless the taxpayer is eligible to it. “(1) All sums credited
Section 70 CGST Act: Power to summon(Updated till July 2024)
Section 70 CGST Act Section 70 CGST Act provide for the Power to summon persons to give evidence and produce documents. “(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to
Section 76 of CGST Act: non payment of collected tax(Updated till July 2024)
Section 76 of CGST Act Section 76 of CGST Act provide for the consequences for the tax collected but not paid to the government. “(1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court
Section 79 of CGST Act: Recovery of tax(Updated till July 2024)
Section 79 of CGST Act Section 79 of CGST Act provides for the recovery of tax in GST. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid,
Section 67 of CGST Act: inspection,search,seizure (Updated till July 2024)
Section 67 of CGST Act Section 67 of CGST Act provide for the inspection,search and seizure in GST. “(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable person has suppressed any transaction relating to
Section 87 of CGST Act: Liability in case of Amalgamation or Merger of Companies (Updated till on July 2024)
Section 87 of CGST Act : Section 87 of CGST Act provide for the liability in case of amalgamation or merger of companies.It covers the liability for the supplies made to each other. “(1) When two or more companies are amalgamated or merged in pursuance
Section 89 of CGST Act: Liability of Directors of Private Company (Updated till July 2024)
summary chart of section 89 of CGST Act: Section 89 of CGST Act : Liability of directors of private company “(1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company in respect of any supply
Section 77 of CGST Act: Tax wrongfully collected(Updated till July 2024 )
Section 77 of CGST Act Section 77 of CGST Act provide for Tax wrongfully collected and paid to Central Government or State Government “(1) A registered person who has paid the Central tax and State tax or, as the case may be, the central tax and
Section 49B of CGST Act: Order of utilisation of input tax credit (Updated till on July 2024)
Section 49B of CGST Act: Order of utilisation of input tax credit. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub section (5) of section 49, the Government may, on the recommendations of the Council,