Daily Archives: July 9, 2017

Section 110 Maharashtra GST Act 2017 : President and Members of Appellate Tribunal, their qualification, appointment , conditions of service, etc .

By | July 9, 2017

Section 110 Maharashtra GST Act 2017 [ Section 110 Maharashtra GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment , conditions of service, etc . and is covered in Chapter XVII : Appeals to Appellate Authority  ] President and Members of Appellate Tribunal, their qualification, appointment , conditions of service, etc . 110. The qualifications, appointment,… Read More »

Section 109 Maharashtra GST Act 2017 : Appellate Tribunal and Benches thereof

By | July 9, 2017

Section 109 Maharashtra GST Act 2017 [ Section 109 Maharashtra GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in Chapter XVII : Appeals to Appellate Authority  ] Appellate Tribunal and Benches thereof 109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act… Read More »

Section 108 Maharashtra GST Act 2017 : Powers of Revisional Authority

By | July 9, 2017

Section 108 Maharashtra GST Act 2017 [ Section 108 Maharashtra GST Act 2017 explains Powers of Revisional Authority and is covered in Chapter XVII : Appeals to Appellate Authority  ] Powers of Revisional Authority 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received… Read More »

Section 107 Maharashtra GST Act 2017 : Appeals to Appellate Authority

By | July 9, 2017

Section 107 Maharashtra GST Act 2017 [ Section 107 Maharashtra GST Act 2017 explains Appeals to Appellate Authority and is covered in Chapter XVII : Appeals to Appellate Authority  ] Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority… Read More »

Section 106 Maharashtra GST Act 2017 : Procedure of Authority and Appellate Authority

By | July 9, 2017

Section 106 Maharashtra GST Act 2017 [ Section 106 Maharashtra 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.   Read… Read More »

Section 105 Maharashtra GST Act 2017 : Powers of Authority and Appellate Authority

By | July 9, 2017

Section 105 Maharashtra GST Act 2017 [ Section 105 Maharashtra 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)… Read More »

Section 104 Maharashtra GST Act 2017 : Advance ruling to be void in certain circumstances

By | July 9, 2017

Section 104 Maharashtra GST Act 2017 [ Section 104 Maharashtra GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in Chapter XVII : Advance Ruling  ] Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of… Read More »

Section 103 Maharashtra GST Act 2017 : Applicability of advance ruling

By | July 9, 2017

Section 103 Maharashtra GST Act 2017 [ Section 103 Maharashtra 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… Read More »

Section 102 Maharashtra GST Act 2017 : Rectification of advance ruling

By | July 9, 2017

Section 102 Maharashtra GST Act 2017 [ Section 102 Maharashtra 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 Maharashtra GST Act 2017 : Orders of Appellate Authority

By | July 9, 2017

Section 101 Maharashtra GST Act 2017 [ Section 101 Maharashtra 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 100 Maharashtra GST Act 2017 : Appeal to the Appellate Authority

By | July 9, 2017

Section 100 Maharashtra GST Act 2017 [ Section 100 Maharashtra 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 Maharashtra GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | July 9, 2017

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

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

By | July 9, 2017

Section 98 Maharashtra GST Act 2017 [ Section 98 Maharashtra 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 97 Maharashtra GST Act 2017 : Application for advance ruling

By | July 9, 2017

Section 97 Maharashtra GST Act 2017 [ Section 97 Maharashtra 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 Maharashtra GST Act 2017 : Constitution of Authority for Advance Ruling

By | July 9, 2017

Section 96 Maharashtra GST Act 2017 [ Section 96 Maharashtra 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 Maharashtra Authority for Advance Ruling : Provided that the… Read More »

Section 95 Maharashtra GST Act 2017 : Definitions Advance Ruling

By | July 9, 2017

Section 95 Maharashtra GST Act 2017 [ Section 95 Maharashtra 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 Maharashtra GST Act 2017 : Liability in other cases

By | July 9, 2017

Section 94 Maharashtra GST Act 2017 [ Section 94 Maharashtra 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 family… Read More »

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

By | July 9, 2017

Section 93 Maharashtra GST Act 2017 [ Section 93 Maharashtra 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 in… Read More »

Section 92 Maharashtra GST Act 2017 : Liability of Court of Wards, etc

By | July 9, 2017

Section 92 Maharashtra GST Act 2017 [ Section 92 Maharashtra GST Act 2017 explains Liability of Court of Wards, etc . and is covered in Chapter XVI : Liability To Pay in Certain Cases  ] Liability of Court of Wards, etc 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which… Read More »

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

By | July 9, 2017

Section 91 Maharashtra GST Act 2017 [ Section 91 Maharashtra GST Act 2017 explains Liability of guardians, trustees, etc . and is covered in Chapter XVI : Liability To Pay in Certain Cases  ] 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… Read More »

Section 90 Maharashtra GST Act 2017 : Liability of partners of firm to pay tax

By | July 9, 2017

Section 90 Maharashtra GST Act 2017 [ Section 90 Maharashtra GST Act 2017 explains Liability of partners of firm to pay tax and is covered in Chapter XVI : Liability To Pay in Certain Cases  ] Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in force,… Read More »

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

By | July 9, 2017

Section 89 Maharashtra GST Act 2017 [ Section 89 Maharashtra GST Act 2017 explains Liability of directors of private company and is covered in Chapter XVI : Liability To Pay in Certain Cases  ] Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due from… Read More »

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

By | July 9, 2017

Section 88 Maharashtra GST Act 2017 [ Section 88 Maharashtra GST Act 2017 explains Liability in case of company in liquidation and is covered in Chapter XVI : Liability To Pay in Certain Cases  ] 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,… Read More »

Section 87 Maharashtra GST Act 2017 : Liability in case of amalgamation or merger of companies

By | July 9, 2017

Section 87 Maharashtra GST Act 2017 [ Section 87 Maharashtra 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  ] Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an… Read More »

Section 86 Maharashtra GST Act 2017 : Liability of agent and principal

By | July 9, 2017

Section 86 Maharashtra GST Act 2017 [ Section 86 Maharashtra GST Act 2017 explains Liability of agent and principal and is covered in Chapter XVI : Liability To Pay in Certain Cases  ] Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and… Read More »

Section 85 Maharashtra GST Act 2017 : Liability in case of transfer of business

By | July 9, 2017

Section 85 Maharashtra GST Act 2017 [ Section 85 Maharashtra GST Act 2017 explains Liability in case of transfer of business and is covered in Chapter XVI : Liability To Pay in Certain Cases  ] Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or… Read More »

Section 84 Maharashtra GST Act 2017 : Continuation and validation of certain recovery proceedings

By | July 9, 2017

Section 84 Maharashtra GST Act 2017 [ Section 84 Maharashtra GST Act 2017 explains Continuation and validation of certain recovery proceedings  and is covered in Chapter XV : Demands and Recovery  ] Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter… Read More »

Section 83 Maharashtra GST Act 2017 : Provisional attachment to protect revenue in certain cases

By | July 9, 2017

Section 83 Maharashtra GST Act 2017 [ Section 83 Maharashtra GST Act 2017 explains Provisional attachment to protect revenue in certain cases  and is covered in Chapter XV : Demands and Recovery  ] Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section… Read More »

Section 82 Maharashtra GST Act 2017 : Tax to be first charge on property

By | July 9, 2017

Section 82 Maharashtra GST Act 2017 [ Section 82 Maharashtra GST Act 2017 explains Tax to be first charge on property  and is covered in Chapter XV : Demands and Recovery  ] Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the… Read More »

Section 81 Maharashtra GST Act 2017 : Transfer of property to be void in certain cases

By | July 9, 2017

Section 81 Maharashtra GST Act 2017 [ Section 81 Maharashtra GST Act 2017 explains Transfer of property to be void in certain cases and is covered in Chapter XV : Demands and Recovery  ] Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts… Read More »

Section 80 Maharashtra GST Act 2017 : Payment of tax and other amount in instalments

By | July 9, 2017

Section 80 Maharashtra GST Act 2017 [ Section 80 Maharashtra GST Act 2017 explains Payment of tax and other amount in instalments and is covered in Chapter XV : Demands and Recovery  ] Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend… Read More »

Section 79 Maharashtra GST Act 2017 : Recovery of tax

By | July 9, 2017

Section 79 Maharashtra GST Act 2017 [ Section 79 Maharashtra GST Act 2017 explains Recovery of tax and is covered in Chapter XV : Demands and Recovery  ] 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 made thereunder is not paid, the proper… Read More »

Section 78 Maharashtra GST Act 2017 : Initiation of recovery proceedings

By | July 9, 2017

Section 78 Maharashtra GST Act 2017 [ Section 78 Maharashtra GST Act 2017 explains Initiation of recovery proceedings and is covered in Chapter XV : Demands and Recovery  ] Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three… Read More »

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

By | July 9, 2017

Section 77 Maharashtra GST Act 2017 [ Section 77 Maharashtra 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 tax… Read More »

Section 76 Maharashtra GST Act 2017 : Tax collected but not paid to Government

By | July 9, 2017

Section 76 Maharashtra GST Act 2017 [ Section 76 Maharashtra GST Act 2017 explains Tax collected but not paid to Government and is covered in Chapter XV : Demands and Recovery  ] Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court… Read More »

Section 75 Maharashtra GST Act 2017 : General provisions relating to determination of tax

By | July 9, 2017

Section 75 Maharashtra GST Act 2017 [ Section 75 Maharashtra GST Act 2017 explains General provisions relating to determination of tax and is covered in Chapter XV : Demands and Recovery  ] General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal,… Read More »

Section 74 Maharashtra 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 | July 9, 2017

Section 74 Maharashtra GST Act 2017 [ Section 74 Maharashtra 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 not… Read More »

Section 73 Maharashtra GST Act 2017 : 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 wilful misstatement or suppression of facts.

By | July 9, 2017

Section 73 Maharashtra GST Act 2017 [ Section 73 Maharashtra GST Act 2017 explains 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 wilful misstatement or suppression of facts and is covered in Chapter XV : Demands and Recovery  ] Determination of… Read More »

Section 72 Maharashtra GST Act 2017 : Officers to assist proper officers

By | July 9, 2017

Section 72 Maharashtra GST Act 2017 [ Section 72 Maharashtra GST Act 2017 explains Officers to assist proper officers and is covered in  Chapter XIV : Inspection, Search, Seizure and Arrest ] Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central… Read More »

Section 71 Maharashtra GST Act 2017 : Access to business premises

By | July 9, 2017

Section 71 Maharashtra GST Act 2017 [ Section 71 Maharashtra GST Act 2017 explains Access to business premises and is covered in  Chapter XIV : Inspection, Search, Seizure and Arrest ] Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of… Read More »

Section 70 Maharashtra GST Act 2017 : Power to summon persons to give evidence and procedure documents

By | July 9, 2017

Section 70 Maharashtra GST Act 2017 [ Section 70 Maharashtra GST Act 2017 explains Power to summon persons to give evidence and procedure documents and is covered in  Chapter XIV : Inspection, Search, Seizure and Arrest ] Power to summon persons to give evidence and procedure documents 70. (1) The proper officer under this Act shall have power to summon any… Read More »

Section 69 Maharashtra GST Act 2017 : Power to arrest

By | July 9, 2017

Section 69 Maharashtra GST Act 2017 [ Section 69 Maharashtra GST Act 2017 explains Power to arrest and is covered in  Chapter XIV : Inspection, Search, Seizure and Arrest ] Power to arrest 69. (1) Where the Commissioner has reasons to believe that person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d)… Read More »

Section 68 Maharashtra GST Act 2017 : Inspection of goods in movement

By | July 9, 2017

Section 68 Maharashtra GST Act 2017 [ Section 68 Maharashtra GST Act 2017 explains Inspection of goods in movement  and is covered in  Chapter XIV : Inspection, Search, Seizure and Arrest ] Inspection of goods in movement 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as… Read More »

Section 67 Maharashtra GST Act 2017 : Power of inspection, search and seizure

By | July 9, 2017

Section 67 Maharashtra GST Act 2017 [ Section 67 Maharashtra GST Act 2017 explains Power of inspection, search and seizure  and is covered in  Chapter XIV : Inspection, Search, Seizure and Arrest ] Power of inspection, search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable person… Read More »

Section 66 : Maharashtra GST Act 2017 Special audit

By | July 9, 2017

Section 66 Maharashtra GST Act 2017 [ Section 66 Maharashtra GST Act 2017 explains Special audit  and is covered in Chapter XIII : Audit ] Special audit 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of… Read More »

Section 65 Maharashtra GST Act 2017 : Audit by tax authorities

By | July 9, 2017

Section 65 Maharashtra GST Act 2017 [ Section 65 Maharashtra GST Act 2017 explains Audit by tax authorities  and is covered in Chapter XIII : Audit ] Audit by tax authorities 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period,… Read More »

Section 64 Maharashtra GST Act 2017 : Summary assessment in certain special cases

By | July 9, 2017

Section 64 Maharashtra GST Act 2017 [ Section 64 Maharashtra GST Act 2017 explains Summary assessment in certain special cases  and is covered in Chapter XII : Assessment ] Summary assessment in certain special cases 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional… Read More »

Section 63 Maharashtra GST Act 2017 : Assessment of unregistered persons

By | July 9, 2017

Section 63 Maharashtra GST Act 2017 [ Section 63 Maharashtra GST Act 2017 explains Assessment of unregistered persons  and is covered in Chapter XII : Assessment ] Assessment of unregistered persons. 63. Notwithstanding anything to the contrary contained in section 73 or section 74,where a taxable person fails to obtain registration even though liable to do so or whose registration has… Read More »

Section 62 Maharashtra GST Act 2017 : Assessment of non-filers of returns

By | July 9, 2017

Section 62 Maharashtra GST Act 2017 [ Section 62 Maharashtra GST Act 2017 explains Assessment of non-filers of returns  and is covered in Chapter XII : Assessment ] Assessment of non-filers of returns 62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section… Read More »

Section 61 Maharashtra GST Act 2017 : Scrutiny of returns

By | July 9, 2017

Section 61 Maharashtra GST Act 2017 [ Section 61 Maharashtra GST Act 2017 explains Scrutiny of returns  and is covered in Chapter XII : Assessment ] Scrutiny of returns 61. (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if… Read More »