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Section 81 of CGST Act: Transfer of Property to be Void in Certain Cases (Updated till on July 2024)
Section 81 of CGST Act Section 81 of CGST Act provide for transfer of property to be void in certain cases. “Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or
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 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 49A of CSGT Act: Utilisation of input tax credit subject to certain conditions (Updated till on July 2024)
Section 49A of CSGT Act: Utilisation of input tax credit subject to certain conditions Chart of the Section 49A : TEXT on the Section 49A of CGST Act : Notwithstanding anything contained in section 49, the input tax credit on account of central tax,
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 73 of CGST Act: Non Fraud Cases Demand (Updated till on July 2024)
Section 73 of CGST Act : Section 73 of CGST Act Determine the tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised in non fraud cases “(1) Where it appears to the proper officer that any tax
Section 59 of CGST Act: Self Assesment (updated till July 2024)
Section 59 of CGST Act as self Assesment upto oct 2023 Section 59 of CGST Act provide for the self assessment in GST “Every registered person shall self assess the taxes payable under this Act and furnish a return for each tax period as specified
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 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 69 of CGST Act: Power to arrest(Updated till July 2024)
section 69 of CGST Act section 69 of CGST Act provide for the power to arrest in GST. “(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause
GST ComplianceSection 55 of CGST Act: refund in certain cases (updated till on July 2024)
Section 55 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 55 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different