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Section 123 of CGST Act Penalty for failure to furnish information return (Updated till July 2024)
Section 123 of CGST Act Penalty for failure to furnish information return Penalty for failure to furnish information return.- If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued
Section 124 of CGST Act Fine for failure to furnish statistics (Updated till July 2024)
Section 124 of CGST Act Fine for failure to furnish statistics Fine for failure to furnish statistics.- If any person required to furnish any information or return under section 151,- (a) without reasonable cause fails to furnish such information or return
Section 122 of CGST Act Penalty for certain offences.-(Updated till July 2024)
Section 122 of CGST Act Penalty for certain offences. (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues
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 96 of CGST Act: Authority for Advance Ruling (Updated till on July 2024)
Section 96 of CGST Act : Authority for advance ruling Summary Chart of Section 96 : Section 96 of CGST Act provide for the constitution of authority for advance ruling. “Subject to the provisions of this Chapter, for the purposes of this
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 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 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 78 of CGST Act: recovery proceedings(Updated till July 2024)
Section 78 of CGST Act Section 78 of CGST Act provide for the initiation of recovery proceedings. “Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months
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 86 of CGST Act: Liability of Agent and Principal (Updated till on July 2024)
Section 86 of CGST Act : Section 86 of CGST Act provide for the liability of agent and principal. “Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable
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,