Section 98 Gujarat GST Act 2017 ( Section 98 Gujarat GST Act 2017 explains Procedure on receipt of application and is covered in CHAPTER XVII ADVANCE RULING ) Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to… Read More »
Section 97 Gujarat GST Act 2017 ( Section 97 Gujarat GST Act 2017 explains Application for advance ruling and is covered in CHAPTER XVII ADVANCE RULING ) Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be… Read More »
Section 96 Gujarat GST Act 2017 ( Section 96 Gujarat GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in CHAPTER XVII ADVANCE RULING ) Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Gujarat Authority for Advance Ruling: Provided that the Government may, on the… Read More »
Section 95 Gujarat GST Act 2017 ( Section 95 Gujarat 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)… Read More »
Section 94 Gujarat GST Act 2017 ( Section 94 Gujarat 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 Gujarat GST Act 2017 ( Section 93 Gujarat 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 Gujarat GST Act 2017 ( Section 92 Gujarat 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 Gujarat GST Act 2017 ( Section 91 Gujarat 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 Gujarat GST Act 2017 ( Section 90 Gujarat 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 Gujarat GST Act 2017 ( Section 89 Gujarat GST Act 2017 explains Liability directors of private company and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) Liability 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 private company… Read More »