Section 91 of Meghalaya GST Act 2017 ( Section 91 of Meghalaya 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… Read More »
Section 90 of Meghalaya GST Act 2017 ( Section 90 of Meghalaya 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… Read More »
Section 89 of Meghalaya GST Act 2017 ( Section 89 of Meghalaya 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, interest or penalty… Read More »
Section 88 of Meghalaya GST Act 2017 ( Section 88 of Meghalaya 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… Read More »
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 »