Tag Archives: Taxpayers

Tax help, tools, updated notes, Acts, Rules, Budget and Bills, Circulars and Notifications related to taxpayers. Taxpayer advocate service assistance.

Section 94 – Liability in other cases under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 94 (Liability in other cases) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 93 – Special provisions regarding liability to pay GST under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 93 (Special provisions regarding liability to pay tax, interest or penalty in certain cases) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 92 – Liability of Court of Wards, etc. under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 92 (Liability of Court of Wards, etc.) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 91 – Liability of guardians, trustees, etc. under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 91 (Liability of guardians, trustees, etc.) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 90 – Liability of partners of firm to pay tax under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 90 (Liability of partners of firm to pay tax) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 89 – Liability of directors of private company under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 89 (Liability of directors of private company) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 88 – Liability in case of company in liquidation under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 88 (Liability in case of company in liquidation) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 87 – Liability in case of amalgamation or merger of companies under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 87 (Liability in case of amalgamation or merger of companies) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 86 – Liability of agent and principal under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 86 (Liability of agent and principal) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 85 – Liability in case of transfer of business under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 85 (Liability in case of transfer of business) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 84 – Continuation and validation of certain recovery proceedings under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 84 (Continuation and validation of certain recovery proceedings) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 83 – Provisional attachment to protect revenue in certain cases under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 83 (Provisional attachment to protect revenue in certain cases) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 82 – Tax to be first charge on property under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 82 (Tax to be first charge on property) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 81 – Transfer of property to be void in certain cases under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 81 (Transfer of property to be void in certain cases) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 80 – Payment of tax and other amount in instalments under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 80 (Payment of tax and other amount in instalments) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 79 – Recovery of tax under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 79 (Recovery of tax) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 78 – Initiation of recovery proceedings under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 78 (Initiation of recovery proceedings) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 77 – Tax wrongfully collected and paid to Central or State Govt. under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 77 (Tax wrongfully collected and paid to Central Government or State Government) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 76 – Tax collected but not paid to Government under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 76 (Tax collected but not paid to Government) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 75 – General provisions relating to determination of tax under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 75 (General provisions relating to determination of tax) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 74 – 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 willful-misstatement or suppression of facts under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 74 (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 willful-misstatement or suppression of

Section 73 – Determination of GST tax not paid or short paid or refunded under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 73 (Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or

Section 71 – Access to business premises under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 71 (Access to business premises) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 70 – Power to summon persons under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 70 (Power to summon persons to give evidence and produce documents) of the Central Goods and Services Tax (CGST) Act, 2017.

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