Section 82 of Tamil Nadu GST Act 2017 ( Section 82 of Tamil Nadu GST Act 2017 explains Tax to be first charge on property and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being… Read More »
Section 81 of Tamil Nadu GST Act 2017 ( Section 81 of Tamil Nadu GST Act 2017 explains Transfer of property to be void in certain cases and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] Transfer of property to be void in certain cases 81. Where a person, after any amount has become due… Read More »
Section 80 of Tamil Nadu GST Act 2017 ( Section 80 of Tamil Nadu GST Act 2017 explains Payment of tax and other amount in instalments and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may,… Read More »
Section 79 of Tamil Nadu GST Act 2017 ( Section 79 of Tamil Nadu GST Act 2017 explains Recovery of tax and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 78 of Tamil Nadu GST Act 2017 ( Section 78 of Tamil Nadu GST Act 2017 explains Initiation of recovery proceedings and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid… Read More »
Section 77 of Tamil Nadu GST Act 2017 ( Section 77 of Tamil Nadu GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who… Read More »
Section 76 of Tamil Nadu GST Act 2017 ( Section 76 of Tamil Nadu GST Act 2017 explains Tax collected but not paid to Government and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of… Read More »
Section 75 of Tamil Nadu GST Act 2017 ( Section 75 of Tamil Nadu GST Act 2017 explains General provisions relating to determination of tax and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by… Read More »
Section 74 of Tamil Nadu GST Act 2017 ( Section 74 of Tamil Nadu GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts and is covered in CHAPTER XV DEMANDS AND RECOVERY ) … Read More »
Section 73 of Tamil Nadu GST Act 2017 ( Section 73 of Tamil Nadu 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… Read More »