Revised Model GST Law ( Nov 2016) Section 76 Revised Model GST Law ( Nov 2016) Tax to be first charge on property Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a taxable person or any other person on account of tax, interest or… Read More »
Revised Model GST Law ( Nov 2016) Section 75 Revised Model GST Law ( Nov 2016) 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 in his possession by way of… Read More »
Revised Model GST Law ( Nov 2016) Section 74 Revised Model GST Law ( Nov 2016) Payment of tax and other amount in installments. On an application filed by a taxable person, the [Commissioner/Chief Commissioner] may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due… Read More »
Revised Model GST Law ( Nov 2016) Section 73 Revised Model GST Law ( Nov 2016) Bar on recovery proceedings (1) Where a person has filed an appeal under section 98 or section 101, as the case may be, against the order of demand, the proper officer may not enforce the payment of demand until… Read More »
Revised Model GST Law ( Nov 2016) Section 72 Revised Model GST Law ( Nov 2016) Recovery of tax (1) Where any amount payable by a person to the credit of the Central or a State Government under any of the provisions of this Act or of the rules made thereunder is not paid, the… Read More »
Revised Model GST Law ( Nov 2016) Section 71 Revised Model GST Law ( Nov 2016) Initiation of recovery proceedings Any amount payable by a taxable person in pursuance of an order passed under the Act shall be paid by such person within a period of ninety days from the date of service of such… Read More »
Revised Model GST Law ( Nov 2016) Section 70 Revised Model GST Law ( Nov 2016) Tax wrongfully collected and deposited with the Central or a State Government (1) A taxable person who has paid CGST/SGST (in SGST Act) on a transaction considered by him to be an intra-state supply, but which is subsequently held… Read More »
Revised Model GST Law ( Nov 2016) Section 69 Revised Model GST Law ( Nov 2016) Tax collected but not deposited with the Central or a State Government (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Tribunal or Court or in any other provision of this… Read More »
Revised Model GST Law ( Nov 2016) Section 68 Revised Model GST Law ( Nov 2016) General provisions relating to determination of tax (1) Where the service of notice or issuance of order is stayed by an order of a Court, the period of such stay shall be excluded in computing the period specified in… Read More »
Revised Model GST Law ( Nov 2016) Section 67 Revised Model GST Law ( Nov 2016) Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts (1) Where any tax has not been paid… Read More »