Section 89 of Tamil Nadu GST Act 2017 ( Section 89 of Tamil Nadu GST Act 2017 explains Liability of directors of private company and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (Central Act 18… Read More »
Section 88 of Tamil Nadu GST Act 2017 ( Section 88 of Tamil Nadu GST Act 2017 explains Liability in case of company in liquidation and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability in case of company in liquidation. 88. (1) When any company is being wound up whether under… Read More »
Section 87 of Tamil Nadu GST Act 2017 ( Section 87 of Tamil Nadu 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 ) [Enforced with effect from 1-7-2017.] Liability in case of amalgamation or merger of companies 87. (1) When two or more companies… Read More »
Section 86 of Tamil Nadu GST Act 2017 ( Section 86 of Tamil Nadu GST Act 2017 explains Liability of agent and principal and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability of agent and principal. 86. Where an agent supplies or receives any taxable goods on behalf of his principal,… Read More »
Section 85 of Tamil Nadu GST Act 2017 ( Section 85 of Tamil Nadu GST Act 2017 explains Liability in case of transfer of business and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under… Read More »
Section 84 of Tamil Nadu GST Act 2017 ( Section 84 of Tamil Nadu GST Act 2017 explains Continuation and validation of certain recovery proceedings and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax. penalty, interest or… Read More »
Section 83 of Tamil Nadu GST Act 2017 ( Section 83 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.] Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or… Read More »
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 »