Daily Archives: January 26, 2018

Section 94 of Nagaland GST Act 2017 : Liability in other cases.

By | January 26, 2018

Section 94 of Nagaland GST Act 2017 ( Section 94 of Nagaland 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, association or… Read More »

Section 93 of Nagaland GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases.

By | January 26, 2018

Section 93 of Nagaland GST Act 2017 ( Section 93 of Nagaland 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 otherwise provided… Read More »

Section 92 of Nagaland GST Act 2017 : Liability of Court of Wards, etc.

By | January 26, 2018

Section 92 of Nagaland GST Act 2017 ( Section 92 of Nagaland 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 respect of… Read More »

Section 91 of Nagaland GST Act 2017 : Liability of guardians, trustees etc.

By | January 26, 2018

Section 91 of Nagaland GST Act 2017 ( Section 91 of Nagaland 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 on by… Read More »

Section 90 of Nagaland GST Act 2017 : Liability of partners of firm to pay tax.

By | January 26, 2018

Section 90 of Nagaland GST Act 2017 ( Section 90 of Nagaland 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 in… Read More »

Section 89 of Nagaland GST Act 2017 : Liability of directors of private company.

By | January 26, 2018

Section 89 of Nagaland GST Act 2017 ( Section 89 of Nagaland 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 0f 2013) where any tax, interest or penalty due… Read More »

Section 88 of Nagaland GST Act 2017 : Liability in case of company in liquidation.

By | January 26, 2018

Section 88 of Nagaland GST Act 2017 ( Section 88 of Nagaland 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 (31 of 2016) of a… Read More »

Section 87 of Nagaland GST Act 2017 : Liability in case of amalgamation or merger of companies.

By | January 26, 2018

Section 87 of Nagaland GST Act 2017 ( Section 87 of Nagaland 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 of… Read More »

Section 86 of Nagaland GST Act 2017 : Liability of agent and principal.

By | January 26, 2018

Section 86 of Nagaland GST Act 2017 ( Section 86 of Nagaland 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 his principal shall, jointly and agent… Read More »

Section 85 of Nagaland GST Act 2017 : Liability in case of transfer of business.

By | January 26, 2018

Section 85 of Nagaland GST Act 2017 ( Section 85 of Nagaland 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… Read More »