Section 99 of Mizoram GST Act 2017 ( Section 99 of Mizoram GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in Chapter XVII : ADVANCE RULING ) Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as Mizoram Appellate Authority for Advance Ruling for… Read More »
Section 98 of Mizoram GST Act 2017 ( Section 98 of Mizoram GST Act 2017 explains Procedure on receipt of application and is covered in Chapter XVII : ADVANCE RULING ) 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, if necessary,… Read More »
Section 97 of Mizoram GST Act 2017 ( Section 97 of Mizoram GST Act 2017 explains Application for advance fuling and is covered in Chapter XVII : ADVANCE RULING ) Application for advance fuling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such… Read More »
Section 96 of Mizoram GST Act 2017 ( Section 96 of Mizoram GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in Chapter XVII : ADVANCE RULING ) Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Mizoram Authority for Advance Ruling: Provided that the… Read More »
Section 95 of Mizoram GST Act 2017 ( Section 95 of Mizoram 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 of Mizoram GST Act 2017 ( Section 94 of Mizoram 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 such firm,… Read More »
Section 93 of Mizoram GST Act 2017 ( Section 93 of Mizoram 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) Save as… Read More »
Section 92 of Mizoram GST Act 2017 ( Section 92 of Mizoram 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 business in… Read More »
Section 91 of Mizoram GST Act 2017 ( Section 91 of Mizoram 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 Mizoram GST Act 2017 ( Section 90 of Mizoram 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… Read More »