Revised Model GST Law ( Nov 2016) Section 135 Revised Model GST Law ( Nov 2016) Special provision regarding liability to pay tax, interest or penalty in certain cases (1) Where a person, liable to pay tax, interest or penalty under this Act, dies, then- (a) if a business carried on by the person is… Read More »
Revised Model GST Law ( Nov 2016) Section 134 Revised Model GST Law ( Nov 2016) Liability of Court of Wards etc. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the… Read More »
Revised Model GST Law ( Nov 2016) Section 133 Revised Model GST Law ( Nov 2016) Liability of guardians, trustees etc. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on… Read More »
Revised Model GST Law ( Nov 2016) Section 132 Revised Model GST Law ( Nov 2016) Liability of partners of firm to pay tax Notwithstanding any contract to the contrary, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm… Read More »
Revised Model GST Law ( Nov 2016) Section 131 Revised Model GST Law ( Nov 2016) Liability of directors of private company (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013),where any tax due from a private company in respect of any supply of goods or services for any period or from any… Read More »
Revised Model GST Law ( Nov 2016) Section 130 Revised Model GST Law ( Nov 2016) Liability in case of company in liquidation (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereinafter referred… Read More »
Revised Model GST Law ( Nov 2016) Section 129 Revised Model GST Law ( Nov 2016) Liability in case of amalgamation /merger of companies (1) When two or more companies are amalgamated or merged by the order of court or of Tribunal or of the Central Government and the order is to take effect from… Read More »
Revised Model GST Law ( Nov 2016) Section 128 Revised Model GST Law ( Nov 2016) 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 be jointly and severally liable to pay the tax payable on such goods under… Read More »
Revised Model GST Law ( Nov 2016) Section 127 Revised Model GST Law ( Nov 2016) CHAPTER– XXIV LIABILITY TO PAY IN CERTAIN CASES 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,… Read More »
Revised Model GST Law ( Nov 2016) Section 126 Revised Model GST Law ( Nov 2016) Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence (1) Notwithstanding anything contained in any other law for the time being in force, — (a) a micro film of a document or… Read More »