Section 81 of Punjab GST Act 2017 ( Section 81 of Punjab 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… Read More »
Section 79 of Punjab GST Act 2017 ( Section 79 of Punjab 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… Read More »
Section 78 of Punjab GST Act 2017 ( Section 78 of Punjab 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… Read More »
Section 77 of Punjab GST Act 2017 ( Section 77 of Punjab 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… Read More »
Section 76 of Punjab GST Act 2017 ( Section 76 of Punjab 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… Read More »
Section 75 of Punjab GST Act 2017 ( Section 75 of Punjab GST Act 2017 explains General provisions relating to determination of tax and is covered in CHAPTER XV DEMANDS AND RECOVERY ) General provisions relating to determination of tax. 75. (1) Where the service of notice or issuance of order is stayed by an order of a court… Read More »
Section 74 of Punjab GST Act 2017 ( Section 74 of Punjab GST Act 2017 explains Determination of tax not paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement statement or suppression of facts and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Determination of tax not… Read More »
Section 73 of Punjab GST Act 2017 ( Section 73 of Punjab GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts and is covered in CHAPTER XV DEMANDS AND… Read More »
Section 72 of Punjab GST Act 2017 ( Section 72 of Punjab GST Act 2017 explains Officers to assist proper officers and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Officers to assist proper officers. 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers,… Read More »
Section 71 of Punjab GST Act 2017 ( Section 71 of Punjab GST Act 2017 explains Access to business premises and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Access to business premises. 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to… Read More »