Section 101 of Punjab GST Act 2017 ( Section 101 of Punjab GST Act 2017 explains Orders of Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ) Orders of Appellate Authority. 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks… Read More »
Section 95 of Punjab GST Act 2017 ( Section 95 of Punjab 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 specified… Read More »
Section 100 of Punjab GST Act 2017 ( Section 100 of Punjab GST Act 2017 explains Appeal to the Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ) Appeal to the Appellate Authority. 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may… Read More »
Section 99 of Punjab GST Act 2017 ( Section 99 of Punjab 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 Punjab Appellate Authority for Advance Ruling for… Read More »
Section 98 of Punjab GST Act 2017 ( Section 98 of Punjab 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 Punjab GST Act 2017 ( Section 97 of Punjab GST Act 2017 explains Application for advance ruling and is covered in CHAPTER XVII ADVANCE RULING ) Application for advance ruling. 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 Punjab GST Act 2017 ( Section 96 of Punjab 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 Punjab Authority for Advance Ruling: Provided that the… Read More »
GST News [ Part 138 ] : GST Invoice FAQs : by CA Satbir Singh ! TaxHeal.com Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars… Read More »
Section 94 of Punjab GST Act 2017 ( Section 94 of Punjab 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 Punjab GST Act 2017 ( Section 93 of Punjab 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 »