Section 98 Bihar GST Act 2017 [ Section 98 of Bihar GST Act 2017 explains Procedure on receipt of application and is covered in Chapter XVII – Advance Ruling ] Procedure on receipt of application 98. (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… Read More »
Section 97 Bihar GST Act 2017 [ Section 97 of Bihar GST Act 2017 explains Application for advance ruling and is covered in Chapter XVII – Advance Ruling ] Application for advance ruling 97. (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… Read More »
Section 96 Bihar GST Act 2017 [ Section 96 of Bihar GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in Chapter XVII – Advance Ruling ] Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Bihar Authority for Advance Ruling: Provided that the Government… Read More »
Section 95 Bihar GST Act 2017 [ Section 95 of Bihar GST Act 2017 explains Definitions of Advance Rulings Chapter and is covered in Chapter XVII – Advance Ruling ] Definitions 95. 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 questions… Read More »
Section 94 Bihar GST Act 2017 [ Section 94 of Bihar GST Act 2017 explains Liability in other cases and is covered in Chapter XVI – Demands and Recovery ] Liability in other cases 94. (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… Read More »
Section 93 Bihar GST Act 2017 [ Section 93 of Bihar GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in Chapter XVI – Demands and Recovery ] Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as otherwise provided in the Insolvency… Read More »
Section 92 Bihar GST Act 2017 [ Section 92 of Bihar GST Act 2017 explains Liability of Court of Wards, etc and is covered in Chapter XVI – Demands and Recovery ] Liability of Court of Wards, etc 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any… Read More »
Section 91 Bihar GST Act 2017 [ Section 91 of Bihar GST Act 2017 explains Liability of guardians, trustees etc and is covered in Chapter XVI – Demands and Recovery ] Liability of guardians, trustees etc 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee… Read More »
Section 90 Bihar GST Act 2017 [ Section 90 of Bihar GST Act 2017 explains Liability of partners of firm to pay tax and is covered in Chapter XVI – Demands and Recovery ] Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in force, where any… Read More »
Section 89 Bihar GST Act 2017 [ Section 89 of Bihar GST Act 2017 explains Liability of directors of private company and is covered in Chapter XVI – Demands and Recovery ] Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company in… Read More »