Section 94 West Bengal GST Ordinance 2017 [ Section 94 West Bengal GST Ordinance 2017 explains Liability in other cases and is covered in Chapter XVI : Liability to Pay in certain Cases ] 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,… Read More »
Section 93 West Bengal GST Ordinance 2017 [ Section 93 West Bengal GST Ordinance 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in Chapter XVI : Liability to Pay in certain Cases ] Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save… Read More »
Section 92 West Bengal GST Ordinance 2017 [ Section 92 West Bengal GST Ordinance 2017 explains Liability of Court of Wards, etc and is covered in Chapter XVI : Liability to Pay in certain Cases ] Liability of Court of Wards, etc 92. Where the estate or any portion of the estate of a taxable person owning a business in… Read More »
Section 91 West Bengal GST Ordinance 2017 [ Section 91 West Bengal GST Ordinance 2017 explains Liability of guardians, trustees etc. and is covered in Chapter XVI : Liability to Pay in certain Cases ] Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Ordinance is carried… Read More »
Section 90 West Bengal GST Ordinance 2017 [ Section 90 West Bengal GST Ordinance 2017 explains Liability of partners of firm to pay tax and is covered in Chapter XVI : Liability to Pay in certain Cases ] Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time… Read More »
Section 89 West Bengal GST Ordinance 2017 [ Section 89 West Bengal GST Ordinance 2017 explains Liability of directors of private company and is covered in Chapter XVI : Liability to Pay in certain Cases ] Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or… Read More »
Section 88 West Bengal GST Ordinance 2017 [ Section 88 West Bengal GST Ordinance 2017 explains Liability in case of company in liquidation and is covered in Chapter XVI : Liability to Pay in certain Cases ] Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court… Read More »
Section 87 West Bengal GST Ordinance 2017 [ Section 87 West Bengal GST Ordinance 2017 explains Liability in case of amalgamation or merger of companies and is covered in Chapter XVI : Liability to Pay in certain Cases ] Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in… Read More »
Section 86 West Bengal GST Ordinance 2017 [ Section 86 West Bengal GST Ordinance 2017 explains Liability of agent and principal and is covered in Chapter XVI : Liability to Pay in certain Cases ] 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… Read More »
Section 85 West Bengal GST Ordinance 2017 [ Section 85 West Bengal GST Ordinance 2017 explains Liability in case of transfer of business and is covered in Chapter XVI : Liability to Pay in certain Cases ] Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Ordinance, transfers his business… Read More »