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 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
Section 97 of CGST Act : Application for Advance Ruling Summary Chart of Section 97 : Section 97 of CGST Act provide for the application for advanced ruling. It also provide the list of questions where the advance ruling can be sought.
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 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
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 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 : 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 80 of CGST Act section 80 of CGST Act provide for the payment of tax and other dues in installment. “On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or
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
