Daily Archives: July 3, 2017

GST Compensation Cess Rules 2017 Notification No. 2/2017–Compensation Cess Dated 1st July, 2017

By | July 3, 2017

GST Compensation Cess Rules 2017 GST Compensation Cess Rules 2017 Notified via Notification No. 2/2017–Compensation Cess Dated 1st July, 2017 given below MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st July, 2017 No. 2/2017–Compensation Cess G.S.R. 820(E).—In exercise of the powers conferred by sub-section (2) of section 12, read with section 11 of… Read More »

CGST Rules Third Amendment 2017 : Notification No 15/2017 Central Tax  Dated 1st July, 2017

By | July 3, 2017

Notification No 15/2017 Central Tax Dated 1st July, 2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017 vide Notification No 15/2017 Central Tax Dated 1st July, 2017 Following Chapters has been addded via Amended Rules :- “Chapter – XVII – Inspection, Search and Seizure ( Rule 139 to 141 ) CHAPTER – XVIII – DEMANDS AND RECOVERY… Read More »

Section 95 Puducherry GST Act 2017 : Definitions of Advance Ruling

By | July 3, 2017

Section 95 Puducherry GST Act 2017 [ Section 95 of Puducherry GST Act 2017 explains Definitions of Advance Ruling ] 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… Read More »

Section 94 Puducherry GST Act 2017 : Liability in other cases

By | July 3, 2017

Section 94 Puducherry GST Act 2017 [ Section 94 of Puducherry GST Act 2017 explains Liability in other 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 family has discontinued business- (a) the tax, interest or penalty… Read More »

Section 93 Puducherry GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases

By | July 3, 2017

Section 93 Puducherry GST Act 2017 [ Section 93 of Puducherry GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases ] Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (Central Act 31of… Read More »

Section 91 Puducherry GST Act 2017 : Liability of guardians, trustees, etc.

By | July 3, 2017

Section 91 Puducherry GST Act 2017 [ Section 91 of Puducherry GST Act 2017 explains Liability of guardians, trustees, etc.] Liability of guardians, trustees, etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other… Read More »

Section 89 Puducherry GST Act 2017 : Liability of directors of private company

By | July 3, 2017

Section 89 Puducherry GST Act 2017 [ Section 89 of Puducherry GST Act 2017 explains Liability of directors of private company ] 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 due from a private company in respect of any… Read More »

Section 88 Puducherry GST Act 2017 : Liability in case of company in liquidation

By | July 3, 2017

Section 88 Puducherry GST Act 2017 [ Section 88 of Puducherry GST Act 2017 explains Liability in case of company in liquidation ] 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 or otherwise, every person appointed as receiver of any assets… Read More »