Section 85 UP GST Act 2017 [ Section 85 UP GST Act 2017 (Uttar Pradesh GST Act 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 Act, transfers… Read More »
Section 84 UP GST Act 2017 [ Section 84 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Continuation and validation of certain recover proceedings and is covered in Chapter XV : Demands and Recovery ] Continuation and validation of certain recover proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount… Read More »
Section 83 UP GST Act 2017 [ Section 83 UP GST Act 2017 (Uttar Pradesh 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… Read More »
Section 82 UP GST Act 2017 [ Section 82 UP GST Act 2017 (Uttar Pradesh 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… Read More »
Section 81 UP GST Act 2017 [ Section 81 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Transfer of property to be void in certain eases and is covered in Chapter XV : Demands and Recovery ] Transfer of property to be void in certain eases 81. Where a person, after any amount has become due from him, creates… Read More »
Section 80 UP GST Act 2017 [ Section 80 UP GST Act 2017 (Uttar Pradesh 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… Read More »
Section 79 UP GST Act 2017 [ Section 79 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Recovery of tax and is covered in Chapter XV : Demands and Recovery ] Recovery of tax 79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made there… Read More »
Section 78 UP GST Act 2017 [ Section 78 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Initiation of recovery proceedings and is covered in Chapter XV : Demands and Recovery ] Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person… Read More »
Section 77 UP GST Act 2017 [ Section 77 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Tax wrongfully collected and paid to Central Government or State Government and is covered in Chapter XV : Demands and Recovery ] Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the… Read More »
Section 76 UP GST Act 2017 [ Section 76 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Tax collected but not paid to Government and is covered in Chapter XV : Demands and Recovery ] Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority… Read More »