Daily Archives: February 2, 2018

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

By | February 2, 2018

Section 88 of Punjab GST Act 2017 ( Section 88 of Punjab 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… Read More »

Section 89 of Punjab GST Act 2017 : Liability of directors of private company.

By | February 2, 2018

Section 89 of Punjab GST Act 2017 ( Section 89 of Punjab 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… Read More »

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

By | February 2, 2018

Section 87 of Punjab GST Act 2017 ( Section 87 of Punjab 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… Read More »

Section 86 of Punjab GST Act 2017 : Liability of agent and principal.

By | February 2, 2018

Section 86 of Punjab GST Act 2017 ( Section 86 of Punjab 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… Read More »

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

By | February 2, 2018

Section 85 of Punjab GST Act 2017 ( Section 85 of Punjab 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… Read More »

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

By | February 2, 2018

Section 70 of Punjab GST Act 2017 ( Section 70 of Punjab 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… Read More »

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

By | February 2, 2018

Section 84 of Punjab GST Act 2017 ( Section 84 of Punjab 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… Read More »

Section 83 of Punjab GST Act 2017 : Provisional attachment to protect revenue in certain cases.

By | February 2, 2018

Section 83 of Punjab GST Act 2017 ( Section 83 of Punjab 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… Read More »

Section 82 of Punjab GST Act 2017 : Tax to be first charge on property.

By | February 2, 2018

Section 82 of Punjab GST Act 2017 ( Section 82 of Punjab 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… Read More »

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

By | February 2, 2018

Section 81 of Punjab GST Act 2017 ( Section 81 of Punjab 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… Read More »

Section 78 of Punjab GST Act 2017 : Initiation of recovery proceedings.

By | February 2, 2018

Section 78 of Punjab GST Act 2017 ( Section 78 of Punjab 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… Read More »

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

By | February 2, 2018

Section 77 of Punjab GST Act 2017 ( Section 77 of Punjab 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… Read More »

Section 76 of Punjab GST Act 2017 : Tax collected but not paid to Government.

By | February 2, 2018

Section 76 of Punjab GST Act 2017 ( Section 76 of Punjab 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… Read More »

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

By | February 2, 2018

Section 75 of Punjab GST Act 2017 ( Section 75 of Punjab 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… Read More »

Section 74 of Punjab GST Act 2017 : Determination of tax not paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement statement or suppression of facts.

By | February 2, 2018

Section 74 of Punjab GST Act 2017 ( Section 74 of Punjab GST Act 2017 explains Determination of tax not paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement statement or suppression of facts and is covered in  CHAPTER XV DEMANDS AND RECOVERY )  Determination of tax not… Read More »

Section 73 of Punjab 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 | February 2, 2018

Section 73 of Punjab GST Act 2017 ( Section 73 of Punjab 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… Read More »

Section 72 of Punjab GST Act 2017 : Officers to assist proper officers.

By | February 2, 2018

Section 72 of Punjab GST Act 2017 ( Section 72 of Punjab 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,… Read More »

Section 71 of Punjab GST Act 2017 : Access to business premises.

By | February 2, 2018

Section 71 of Punjab GST Act 2017 ( Section 71 of Punjab 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… Read More »

Section 68 of Punjab GST Act 2017 : Inspection of goods in movement.

By | February 2, 2018

Section 68 of Punjab GST Act 2017 ( Section 68 of Punjab 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… Read More »