Section 88 Bihar GST Act 2017 [ Section 88 of Bihar GST Act 2017 explains Liability in case of company in liquidation and is covered in Chapter XVI – Demands and Recovery ] Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every… Read More »
Section 87 Bihar GST Act 2017 [ Section 87 of Bihar GST Act 2017 explains Liability in case of amalgamation or merger of companies and is covered in Chapter XVI – Demands and Recovery ] Liability in case of amalgamation or merger of companies. 87. (1) When two or more companies are amalgamated or merged in pursuance of an order of… Read More »
Section 86 Bihar GST Act 2017 [ Section 86 of Bihar GST Act 2017 explains Liability of agent and principal and is covered in Chapter XVI – Demands and Recovery ] Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be… Read More »
Section 85 Bihar GST Act 2017 [ Section 85 of Bihar GST Act 2017 explains Liability To Pay In Certain Cases and is covered in Chapter XVI – Demands and Recovery ] Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by… Read More »
Section 84 Bihar GST Act 2017 [ Section 84 of Bihar GST Act 2017 explains Continuation and validation of certain recovery proceedings and is covered in Chapter XV – Demands and Recovery ] Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act,… Read More »
Section 83 Bihar GST Act 2017 [ Section 83 of Bihar GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is covered in Chapter XV – Demands and Recovery ] Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or… Read More »
Section 82 Bihar GST Act 2017 [ Section 82 of Bihar GST Act 2017 explains Tax to be first charge on property and is covered in Chapter XV – Demands and Recovery ] Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in… Read More »
Section 81 Bihar GST Act 2017 [ Section 81 of Bihar GST Act 2017 explains Transfer of property to be void in certain cases and is covered in Chapter XV – Demands and Recovery ] Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or… Read More »
GST-KI-Master Class to be held on six days covering issues relating to Registration & Migration Transition & Invoice Making, Composition and Record Keeping; To be telecast Live on DD National and other Channels. Department of Revenue, Government of India and the Central Board of Excise & Customs (CBEC) are organizing GST- Ki -Master Class for… Read More »
Section 80 Bihar GST Act 2017 [ Section 80 of Bihar GST Act 2017 explains Payment of tax and other amount in instalments and is covered in Chapter XV – Demands and Recovery ] Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing,… Read More »