Section 87 of Meghalaya GST Act 2017 ( Section 87 of Meghalaya 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… Read More »
Section 86 of Meghalaya GST Act 2017 ( Section 86 of Meghalaya 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… Read More »
Section 85 of Meghalaya GST Act 2017 ( Section 85 of Meghalaya 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… Read More »
Section 144 of Meghalaya GST Act 2017 ( Section 144 of Meghalaya GST Act 2017 explains Presumption as to documents in certain cases and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Presumption as to documents in certain cases 144. Where any document— (i) is produced by any person under this Act or any other law for the time… Read More »
Section 143 of Meghalaya GST Act 2017 ( Section 143 of Meghalaya GST Act 2017 explains Job work procedure and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Job work procedure 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any… Read More »
Section 142 of Meghalaya GST Act 2017 ( Section 142 of Meghalaya GST Act 2017 explains Miscellaneous transitional provisions and is covered in Chapter XX : TRANSITIONAL PROVISIONS) Miscellaneous transitional provisions 142. (1) Where any goods on which tax,if any, had been paid under the existing law at the time of salethereof, not being earlier than six months prior to the… Read More »
Section 141 of Meghalaya GST Act 2017 ( Section 141 of Meghalaya GST Act 2017 explains Transitional provisions relating to job work and is covered in Chapter XX : TRANSITIONAL PROVISIONS) Transitional provisions relating to job work 141. (1) Where any inputs received at a place of businesshad been despatched as such or despatchedafter being partially processed to a job worker for further… Read More »
Section 140 of Meghalaya GST Act 2017 ( Section 140 of Meghalaya GST Act 2017 explains Transitional arrangements for input tax credit and is covered in Chapter XX : TRANSITIONAL PROVISIONS) Transitional arrangements for input tax credit 140 . (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take,… Read More »
Section 139 of Meghalaya GST Act 2017 ( Section 139 of Meghalaya GST Act 2017 explains Migration of existing taxpayers and is covered in Chapter XX : TRANSITIONAL PROVISIONS) Migration of existing taxpayers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be… Read More »
Section 138 of Meghalaya GST Act 2017 ( Section 138 of Meghalaya GST Act 2017 explains Compounding of offences and is covered in Chapter XIX : OFFENCES AND PENALTIES) Compounding of offences 138 . (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person… Read More »