Daily Archives: July 18, 2017

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

By | July 18, 2017

Section 105 Haryana GST Act 2017 ( Section 105 Haryana 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 104 Haryana GST Act 2017 : Advance ruling to be void in certain circumstances

By | July 18, 2017

Section 104 Haryana GST Act 2017 ( Section 104 Haryana 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 section… Read More »

Section 103 Haryana GST Act 2017 : Applicability of advance ruling

By | July 18, 2017

Section 103 Haryana GST Act 2017 ( Section 103 Haryana 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 Haryana GST Act 2017 : Rectification of advance ruling

By | July 18, 2017

Section 102 Haryana GST Act 2017 ( Section 102 Haryana 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 the… Read More »

Section 101 Haryana GST Act 2017 : Orders of Appellate Authority

By | July 18, 2017

Section 101 Haryana GST Act 2017 ( Section 101 Haryana 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 or… Read More »

Section 100 Haryana GST Act 2017 : Appeal to the Appellate Authority

By | July 18, 2017

Section 100 Haryana GST Act 2017 ( Section 100 Haryana 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 the… Read More »

Section 99 Haryana GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | July 18, 2017

Section 99 Haryana GST Act 2017 ( Section 99 Haryana 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 Haryana Appellate Authority for Advance Ruling for Goods and Services… Read More »

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

By | July 18, 2017

Section 98 Haryana GST Act 2017 ( Section 98 Haryana 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 him… Read More »

Section 97 Haryana GST Act 2017 : Application for advance ruling

By | July 18, 2017

Section 97 Haryana GST Act 2017 ( Section 97 Haryana 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 may… Read More »

Section 96 Haryana GST Act 2017 : Constitution of Authority for Advance Ruling

By | July 18, 2017

Section 96 Haryana GST Act 2017 ( Section 96 Haryana 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 Haryana Authority for Advance Ruling: Provided that the Government may,… Read More »

Section 95 Haryana GST Act 2017 : Definitions Advance Rulings

By | July 18, 2017

Section 95 Haryana GST Act 2017 ( Section 95 Haryana 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 (2)… Read More »

Section 94 Haryana GST Act 2017 : Liability in other cases

By | July 18, 2017

Section 94 Haryana GST Act 2017 ( Section 94 Haryana 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 Haryana GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases.

By | July 18, 2017

Section 93 Haryana GST Act 2017 ( Section 93 Haryana 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 Haryana GST Act 2017 : Liability of Court of Wards, etc.

By | July 18, 2017

Section 92 Haryana GST Act 2017 ( Section 92 Haryana 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 Haryana GST Act 2017 : Liability of guardians, trustees etc.

By | July 18, 2017

Section 91 Haryana GST Act 2017 ( Section 91 Haryana 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 by any… Read More »

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

By | July 18, 2017

Section 90 Haryana GST Act 2017 ( Section 90 Haryana 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 Haryana GST Act 2017 : Liability of directors of private company

By | July 18, 2017

Section 89 Haryana GST Act 2017 ( Section 89 Haryana 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 (Central Act 18 of 2013), where any tax, interest or penalty… Read More »

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

By | July 18, 2017

Section 88 Haryana GST Act 2017 ( Section 88 Haryana 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… Read More »

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

By | July 18, 2017

Section 87 Haryana GST Act 2017 ( Section 87 Haryana 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 Haryana GST Act 2017 : Liability of agent and principal

By | July 18, 2017

Section 86 Haryana GST Act 2017 ( Section 86 Haryana 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 severally,… Read More »

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

By | July 18, 2017

Section 85 Haryana GST Act 2017 ( Section 85 Haryana 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 Haryana GST Act 2017 : Continuation and validation of certain recovery proceedings

By | July 18, 2017

Section 84 Haryana GST Act 2017 ( Section 84 Haryana 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 Haryana GST Act 2017 : Provisional attachment to protect revenue in certain cases

By | July 18, 2017

Section 83 Haryana GST Act 2017 ( Section 83 Haryana 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… Read More »

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

By | July 18, 2017

Section 82 Haryana GST Act 2017 ( Section 82 Haryana 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… Read More »

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

By | July 18, 2017

Section 81 Haryana GST Act 2017 ( Section 81 Haryana 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… Read More »

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

By | July 18, 2017

Section 80 Haryana GST Act 2017 ( Section 80 Haryana 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 78 Haryana GST Act 2017 : Initiation of recovery proceedings

By | July 18, 2017

Section 78 Haryana GST Act 2017 ( Section 78 Haryana 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 Haryana GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

By | July 18, 2017

Section 77 Haryana GST Act 2017 ( Section 77 Haryana 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 Haryana GST Act 2017 : Tax collected but not paid to Government

By | July 18, 2017

Section 76 Haryana GST Act 2017 ( Section 76 Haryana 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 Haryana GST Act 2017 : General provisions relating to determination of tax

By | July 18, 2017

Section 75 Haryana GST Act 2017 ( Section 75 Haryana 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 Haryana 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 18, 2017

Section 74 Haryana GST Act 2017 ( Section 74 Haryana 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 paid… Read More »

Section 73 Haryana 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 18, 2017

Section 73 Haryana GST Act 2017 ( Section 73 Haryana 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 Haryana GST Act 2017 : Officers to assist proper officers

By | July 18, 2017

Section 72 Haryana GST Act 2017 ( Section 72 Haryana 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… Read More »

Section 71 Haryana GST Act 2017 : Access to business premises

By | July 18, 2017

Section 71 Haryana GST Act 2017 ( Section 71 Haryana 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… Read More »

Section 70 Haryana GST Act 2017 : Power to summon persons to give evidence and produce documents

By | July 18, 2017

Section 70 Haryana GST Act 2017 ( Section 70 Haryana GST Act 2017  explains Power to summon persons to give evidence and produce documents  and is covered in Chapter XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to summon persons to give evidence and produce documents 70 . (1) The proper officer under this Act shall have power to summon… Read More »

Section 69 Haryana GST Act 2017 : Power to arrest

By | July 18, 2017

Section 69 Haryana GST Act 2017 ( Section 69 Haryana 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 a person has committed any offence specified in clause (a) or clause (b) or clause (c) or… Read More »

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

By | July 18, 2017

Section 68 Haryana GST Act 2017 ( Section 68 Haryana 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… Read More »

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

By | July 18, 2017

Section 67 Haryana GST Act 2017 ( Section 67 Haryana 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… Read More »

Section 66 Haryana GST Act 2017 : Special audit

By | July 18, 2017

Section 66 Haryana GST Act 2017 ( Section 66 Haryana 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 Haryana GST Act 2017 : Audit by tax authorities

By | July 18, 2017

Section 65 Haryana GST Act 2017 ( Section 65 Haryana 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 Haryana GST Act 2017 : Summary assessment in certain special cases

By | July 18, 2017

Section 64 Haryana GST Act 2017 ( Section 64 Haryana 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… Read More »

Section 63 Haryana GST Act 2017 : Assessment of unregistered persons

By | July 18, 2017

Section 63 Haryana GST Act 2017 ( Section 63 Haryana 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… Read More »

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

By | July 18, 2017

Section 62 Haryana GST Act 2017 ( Section 62 Haryana 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… Read More »

Section 61 Haryana GST Act 2017 : Scrutiny of returns

By | July 18, 2017

Section 61 Haryana GST Act 2017 ( Section 61 Haryana 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,… Read More »