Daily Archives: July 31, 2017

Section 97 Chhattishgarh GST Act 2017 : Application for advance ruling

By | July 31, 2017

 Section 97 Chhattishgarh GST Act 2017 ( Section 97 Chhattishgarh 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 be… Read More »

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

By | July 31, 2017

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

Section 95 Chhattishgarh GST Act 2017 : Definitions Advance Ruling

By | July 31, 2017

 Section 95 Chhattishgarh GST Act 2017 ( Section 95 Chhattishgarh GST Act 2017 explains Liability in other cases 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 Chhattishgarh GST Act 2017 : Liability in other cases

By | July 31, 2017

 Section 94 Chhattishgarh GST Act 2017 ( Section 94 Chhattishgarh 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 has… Read More »

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

By | July 31, 2017

 Section 93 Chhattishgarh GST Act 2017 ( Section 93 Chhattishgarh 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 the… Read More »

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

By | July 31, 2017

 Section 92 Chhattishgarh GST Act 2017 ( Section 91 Chhattishgarh 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 any… Read More »

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

By | July 31, 2017

 Section 91 Chhattishgarh GST Act 2017 ( Section 91 Chhattishgarh 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 guardian,… Read More »

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

By | July 31, 2017

 Section 90 Chhattishgarh GST Act 2017 ( Section 90 Chhattishgarh 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, where… Read More »

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

By | July 31, 2017

 Section 89 Chhattishgarh GST Act 2017 ( Section 89 Chhattishgarh 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 tax5 interest or penalty due from a private… Read More »

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

By | July 31, 2017

 Section 88 Chhattishgarh GST Act 2017 ( Section 88 Chhattishgarh 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 »