Section 85 Karnataka GST Act 2017 [ Section 85 Karnataka 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… Read More »
Section 84 Karnataka GST Act 2017 [ Section 84 Karnataka GST Act 2017 explains Continuation and validation of certain recovery proceedings and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter… Read More »
Section 83 Karnataka GST Act 2017 [ Section 83 Karnataka 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… Read More »
Section 82 Karnataka GST Act 2017 [ Section 82 Karnataka 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… Read More »
Section 81 Karnataka GST Act 2017 [ Section 81 Karnataka GST Act 2017 explains Transfer of property to be void in certain cases and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts… Read More »
Section 80 Karnataka GST Act 2017 [ Section 80 Karnataka 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… Read More »
Section 79 Karnataka GST Act 2017 [ Section 79 Karnataka 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… Read More »
Section 78 Karnataka GST Act 2017 [ Section 78 Karnataka 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… Read More »
Section 77 Karnataka GST Act 2017 [ Section 77 Karnataka 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… Read More »
Section 76 Karnataka GST Act 2017 [ Section 76 Karnataka 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… Read More »