Section 98 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 98 Jharkhand GST Act 2017 explains Procedure on receipt of application. and is covered in CHAPTER XVII ADVANCE RU LING ) 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,… Read More »
Section 97 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 97 Jharkhand GST Act 2017 explains Application for advance ruling. and is covered in CHAPTER XVII ADVANCE RU LING ) 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… Read More »
Section 96 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 96 Jharkhand GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in CHAPTER XVII ADVANCE RU LING ) Constitution of Authority for Advance Ruling. 96. (1) The Government shall, by notification, constitute an Authority to be known as the Jharkhand Authority for Advance Ruling: Provided… Read More »
Section 95 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 95 Jharkhand 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… Read More »
Section 94 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 94 Jharkhand 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… Read More »
Section 93 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 93 Jharkhand 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)… Read More »
Section 92 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 92 Jharkhand 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… Read More »
Section 91 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 91 Jharkhand 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… Read More »
Section 90 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 90 Jharkhand 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… Read More »
Section 89 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 89 Jharkhand 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,… Read More »