Section 95 Delhi GST Act 2017 ( Section 95 Delhi 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 sub-section (2) of… Read More »
Section 94 Delhi GST Act 2017 ( Section 94 Delhi 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 family has… Read More »
Section 93 Delhi GST Act 2017 ( Section 93 Delhi 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 in the… Read More »
Section 92 Delhi GST Act 2017 ( Section 92 Delhi 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 which any… Read More »
Section 91 Delhi GST Act 2017 ( Section 91 Delhi 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 any guardian,… Read More »
Section 90 Delhi GST Act 2017 ( Section 90 Delhi 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 force, where… Read More »
Section 89 Delhi GST Act 2017 ( Section 89 Delhi 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 from a… Read More »
Section 88 Delhi GST Act 2017 ( Section 88 Delhi 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 or otherwise,… Read More »
Section 87 Delhi GST Act 2017 ( Section 87 Delhi 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 an order… Read More »
Section 86 Delhi GST Act 2017 ( Section 86 Delhi 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 and severally,… Read More »