Section 95 Odisha GST Act 2017 [ Section 95 Odisha GST Act 2017 explains Definitions and is covered in Chapter XVII : Advance Ruling ] Definitions 95. In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in… Read More »
Section 94 Odisha GST Act 2017 [ Section 94 Odisha GST Act 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, association or… Read More »
Section 93 Odisha GST Act 2017 [ Section 93 Odisha GST Act 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 as otherwise provided… Read More »
Section 92 Odisha GST Act 2017 [ Section 92 Odisha GST Act 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 respect of… Read More »
Section 91 Odisha GST Act 2017 [ Section 91 Odisha GST Act 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 Act is carried on by… Read More »
Section 90 Odisha GST Act 2017 [ Section 90 Odisha GST Act 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 being in… Read More »
Section 89 Odisha GST Act 2017 [ Section 89 Odisha GST Act 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 penalty due… Read More »
Section 88 Odisha GST Act 2017 [ Section 88 Odisha GST Act 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 or Tribunal… Read More »
Section 87 Odisha GST Act 2017 [ Section 87 Odisha 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 Odisha GST Act 2017 [ Section 86 Odisha 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,… Read More »