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 »
CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Procedure on receipt of application. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the… Read More »
CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Application for advance ruling. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed,… Read More »
CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Authority for advance ruling. Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act… Read More »
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 »
CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Liability in other cases. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business–– (a) the tax,… Read More »
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 »
CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 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… Read More »
CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 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… Read More »
CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Liability of partners of firm to pay tax. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest… Read More »