Section 83 Gujarat GST Act 2017 ( Section 83 Gujarat GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67… Read More »
Section 82 Gujarat GST Act 2017 ( Section 82 Gujarat GST Act 2017 explains Tax to be first charge on property and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency… Read More »
Section 81 Gujarat GST Act 2017 ( Section 81 Gujarat GST Act 2017 explains Transfer of property to the void in certain cases and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Transfer of property to the void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts with… Read More »
Section 80 Gujarat GST Act 2017 ( Section 80 Gujarat 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 the… Read More »
Section 79 Gujarat GST Act 2017 ( Section 79 Gujarat 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 officer… Read More »
Section 78 Gujarat GST Act 2017 ( Section 78 Gujarat 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 months… Read More »
Section 77 Gujarat GST Act 2017 ( Section 77 Gujarat 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 on… Read More »
Section 76 Gujarat GST Act 2017 ( Section 76 Gujarat 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 or… Read More »
Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 51. Definition of Zero Rated Supply – already referred in general clause. Section 2(23) of the IGST Act provides that “zero-rated supply” shall have the meaning assigned to it in section 16 of IGST Act. Further Section 16(1) of IGST Act… Read More »
Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 50. Capital goods in transit as on the appointed date Section 140(5) of the CGST Act, 2017 provides that a registered person shall be entitled to take, in his electronic credit ledger, credit of eligible duties and taxes in respect of inputs… Read More »