Monthly Archives: February 2018

Section 98 of Punjab GST Act 2017 : Procedure on receipt of application.

By | February 6, 2018

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 : Application for advance ruling.

By | February 6, 2018

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 : Constitution of Authority for Advance Ruling.

By | February 6, 2018

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 »

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

By | February 6, 2018

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 »

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

By | February 6, 2018

Section 91 of Punjab GST Act 2017 ( Section 91 of Punjab 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 Punjab GST Act 2017 : Liability of partners of firm to pay tax.

By | February 6, 2018

Section 90 of Punjab GST Act 2017 ( Section 90 of Punjab 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 »