Monthly Archives: April 2018

Section 100 of Goa GST Act 2017 : Appeal to the Appellate Authority

By | April 7, 2018

Section 100 of Goa GST Act 2017 [ Section 100 of Goa 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 appeal to… Read More »

Section 99 of Goa GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | April 7, 2018

Section 99 of Goa GST Act 2017 [ Section 99 of Goa 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 Goa Appellate Authority for Advance Ruling for Goods and… Read More »

Section 98 of Goa GST Act 2017 : Procedure on receipt of application

By | April 7, 2018

Section 98 of Goa GST Act 2017 [ Section 98 of Goa 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, call upon… Read More »

Section 77 of Goa GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

By | April 7, 2018

Section 77 of Goa GST Act 2017 [ Section 77 of Goa GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER XV : DEMANDS AND RECOVERY ]  Tax wrongfully collected and paid to Central Government or State Government . 77. (1) A registered person who has paid the central tax and State… Read More »

Section 74 of Goa GST Act 2017 : 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

By | April 7, 2018

Section 74 of Goa GST Act 2017 [ Section 74 of Goa 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 ]  Determination of tax… Read More »