Section 80 Maharashtra GST Act 2017 [ Section 80 Maharashtra 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 Maharashtra GST Act 2017 [ Section 79 Maharashtra 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 Maharashtra GST Act 2017 [ Section 78 Maharashtra 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 »
Section 77 Maharashtra GST Act 2017 [ Section 77 Maharashtra 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 central tax and State tax… Read More »
Section 76 Maharashtra GST Act 2017 [ Section 76 Maharashtra 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 or Appellate Tribunal or court… Read More »
Section 75 Maharashtra GST Act 2017 [ Section 75 Maharashtra GST Act 2017 explains General provisions relating to determination of tax and is covered in Chapter XV : Demands and Recovery ] General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal,… Read More »
Section 74 Maharashtra GST Act 2017 [ Section 74 Maharashtra GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. and is covered in Chapter XV : Demands and Recovery ] Determination of tax not… Read More »
Section 73 Maharashtra GST Act 2017 [ Section 73 Maharashtra GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts and is covered in Chapter XV : Demands and Recovery ] Determination of… Read More »
Section 72 Maharashtra GST Act 2017 [ Section 72 Maharashtra GST Act 2017 explains Officers to assist proper officers and is covered in Chapter XIV : Inspection, Search, Seizure and Arrest ] Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central… Read More »
Section 71 Maharashtra GST Act 2017 [ Section 71 Maharashtra GST Act 2017 explains Access to business premises and is covered in Chapter XIV : Inspection, Search, Seizure and Arrest ] Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of… Read More »