Section 87 Telangana GST Act 2017 [ Section 87 Telangana GST Act 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 pursuance of… Read More »
Section 86 Telangana GST Act 2017 [ Section 86 Telangana GST Act 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 shall, jointly… Read More »
Section 85 Telangana GST Act 2017 [ Section 85 Telangana 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 his business in whole or… Read More »
Section 84 Telangana GST Act 2017 [ Section 84 Telangana 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, (hereafter… Read More »
Section 83 Telangana GST Act 2017 [ Section 83 Telangana 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 section62 or section 63 or section 64 or section 67… Read More »
Section 82 Telangana GST Act 2017 [ Section 82 Telangana 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 the… Read More »
Section 81 Telangana GST Act 2017 [ Section 81 Telangana 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 parts… Read More »
Section 80 Telangana GST Act 2017 [ Section 80 Telangana 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, extend… Read More »
Section 79 Telangana GST Act 2017 [ Section 79 Telangana 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 thereunder is not paid, the proper… Read More »
Section 78 Telangana GST Act 2017 [ Section 78 Telangana 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 within a period of three… Read More »