Section 86 of Goa GST Act 2017 [ Section 86 of Goa GST Act 2017 explains Liability of agent and principal and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Liability of agent and principal . 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly… Read More »
Section 87 of Goa GST Act 2017 [ Section 87 of Goa 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 ] Liability in case of amalgamation or merger of companies . 87. (1) When two or more companies are amalgamated or merged in pursuance of… Read More »
Section 89 of Goa GST Act 2017 [ Section 89 of Goa GST Act 2017 explains Liability of directors of private company and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Liability of directors of private company . 89. (1) Notwithstanding anything contained in the Companies Act, 2013, (Central Act 18 of 2013).where any tax, interest or penalty… Read More »
Section 88 of Goa GST Act 2017 [ Section 88 of Goa GST Act 2017 explains Liability in case of company in liquidation and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Liability in case of company in liquidation . 88. (1) When any company is being wound up whether under the orders of a court or Tribunal… Read More »
Section 85 of Goa GST Act 2017 [ Section 85 of Goa GST Act 2017 explains Liability in case of transfer of business and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Liability in case of transfer of business . 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole… Read More »
Section 83 of Goa GST Act 2017 [ Section 83 of Goa GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is covered in CHAPTER XV : DEMANDS AND RECOVERY ] Provisional attachment to protect revenue in certain cases. 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or… Read More »
Section 84 of Goa GST Act 2017 [ Section 84 of Goa GST Act 2017 explains Continuation and validation of certain recovery proceedings and is covered in CHAPTER XV : DEMANDS AND RECOVERY ] Continuation and validation of certain recovery proceedings . 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act,… Read More »
Section 82 of Goa GST Act 2017 [ Section 82 of Goa GST Act 2017 explains Tax to be first charge on property and is covered in CHAPTER XV : DEMANDS AND RECOVERY ] Tax to be first charge on property. 82. Notwithstanding any thing to the contrary contained in any law for the time being in force, save as otherwise provided… Read More »
Section 79 of Goa GST Act 2017 [ Section 79 of Goa 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 paid, the… Read More »
Section 76 of Goa GST Act 2017 [ Section 76 of Goa 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 Tribunal or… Read More »