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 »
Section 88 Gujarat GST Act 2017 ( Section 88 Gujarat 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 Gujarat GST Act 2017 ( Section 87 Gujarat 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 Gujarat GST Act 2017 ( Section 86 Gujarat 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 »
Section 85 Gujarat GST Act 2017 ( Section 85 Gujarat 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 in… Read More »
Section 84 Gujarat GST Act 2017 ( Section 84 Gujarat GST Act 2017 explains Continuation and validation of certain recovery proccedings and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Continuation and validation of certain recovery proccedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in… Read More »