Section 88 of Sikkim GST Act 2017 [ Section 88 of Sikkim 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 the… Read More »
Section 87 of Sikkim GST Act 2017 [ Section 87 of Sikkim 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 are… Read More »
Section 86 of Sikkim GST Act 2017 [ Section 86 of Sikkim 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, such… Read More »
Section 85 of Sikkim GST Act 2017 [ Section 85 of Sikkim 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 this… Read More »
Section 84 of Sikkim GST Act 2017 [ Section 84 of Sikkim 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 any… Read More »
Section 83 of Sikkim GST Act 2017 [ Section 83 of Sikkim GST Act 2017 explains Provisional attachment to protect revenue in certain cases 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 Sikkim GST Act 2017 [ Section 82 of Sikkim 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 in… Read More »
Section 81 of Sikkim GST Act 2017 [ Section 81 of Sikkim 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 from… Read More »
Section 80 of Sikkim GST Act 2017 [ Section 80 of Sikkim 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, for… Read More »
Section 79 of Sikkim GST Act 2017 [ Section 79 of Sikkim 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 rules… Read More »