Daily Archives: April 8, 2017

109 Constitution of Appellate Tribunal and Benches thereof- CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Constitution of Appellate Tribunal and Benches thereof.   (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an Appellate Tribunal known… Read More »

105 Powers of Authority and Appellate Authority – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Powers of Authority and Appellate Authority.   (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing the attendance of any person and… Read More »

104 Advance ruling to be void in certain circumstances – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Advance ruling to be void in certain circumstances.   (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of… Read More »

100 Appeal to Appellate Authority – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Appeal to Appellate Authority.   (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling  ronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every… Read More »

99 Appellate Authority for Advance Ruling – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Appellate Authority for Advance Ruling.   Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services… Read More »

95 Definitions -ADVANCE RULING – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 CHAPTER XVII ADVANCE RULING Definitions.   In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on… Read More »

93 Special provisions regarding liability to pay tax, interest or penalty in certain cases. CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Special provisions regarding liability to pay tax, interest or penalty in certain cases. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or… Read More »

89 Liability of directors of private company – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 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 of goods or… Read More »

84 Continuation and validation of certain recovery proceedings. – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Continuation and validation of certain recovery proceedings.   Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as… Read More »

83 Provisional attachment to protect revenue in certain cases – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Provisional attachment to protect revenue in certain cases.   (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74,… Read More »