Section 106 of Goa GST Act 2017 [ Section 106 of Goa GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in CHAPTER XVII : ADVANCE RULING ] Procedure of Authority and Appellate Authority. 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure. Goa GST… Read More »
Section 105 of Goa GST Act 2017 [ Section 105 of Goa GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in CHAPTER XVII : ADVANCE RULING ] Powers of Authority and Appellate Authority . 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing the… Read More »
Section 103 of Goa GST Act 2017 [ Section 103 of Goa GST Act 2017 explains Applicability of advance ruling and is covered in CHAPTER XVII : ADVANCE RULING ] Applicability of advance ruling. 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it… Read More »
Section 102 of Goa GST Act 2017 [ Section 102 of Goa GST Act 2017 explains Rectification of advance ruling and is covered in CHAPTER XVII : ADVANCE RULING ] Rectification of advance ruling. 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on… Read More »
Section 101 of Goa GST Act 2017 [ Section 101 of Goa GST Act 2017 explains Orders of Appellate Authority and is covered in CHAPTER XVII : ADVANCE RULING ] Orders of Appellate Authority . 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming… Read More »
Section 97 of Goa GST Act 2017 [ Section 97 of Goa 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 fee as… Read More »
Section 96 of Goa GST Act 2017 [ Section 96 of Goa 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 Goa Authority for Advance Ruling: Provided that the Government may,… Read More »
Section 95 of Goa GST Act 2017 [ Section 95 of Goa GST Act 2017 explains Definitions and is covered in CHAPTER XVII : ADVANCE RULING ] Definitions . 95. In this Chapter, unless the context otherwise requires,— (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section… Read More »
Section 94 of Goa GST Act 2017 [ Section 94 of Goa GST Act 2017 explains Liability in other cases and is covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES ] Liability in other cases . 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or… Read More »
Section 93 of Goa GST Act 2017 [ Section 93 of Goa 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 otherwise provided… Read More »