Section 86 Central Goods and Services Tax Act, 2017
Liability of agent and principal Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable to pay the tax payable on such goods under this Act. *Enforced w.e.f. 1st July, 2017. Practice area’s of B […]
Section 85 Central Goods and Services Tax Act, 2017
Liability in case of transfer of business (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transferred shall, […]
Section 84 Central Goods and Services Tax Act, 2017
Continuation and validation of certain recovery proceedings Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as “Government dues”), is served upon any taxable person or any other person and any appeal or revision application is filed or […]
Section 83 Central Goods and Services Tax Act, 2017
Provisional attachment to protect revenue in certain cases 1[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach […]
Section 82 Central Goods and Services Tax Act, 2017
Tax to be first charge on property Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable […]
Section 81 Central Goods and Services Tax Act, 2017
Transfer of property to be void in certain cases Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in […]
Section 80 Central Goods and Services Tax Act, 2017
Payment of tax and other amount in instalments. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by […]
Section 79 Central Goods and Services Tax Act, 2017
Recovery of tax. (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 officer shall proceed to recover the amount by one or more of the following modes, namely:- (a) the proper officer may deduct or […]
Section 78 Central Goods and Services Tax Act, 2017
Initiation of recovery proceedings 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 months from the date of service of such order failing which recovery proceedings shall be initiated: Provided that where the proper officer considers it expedient […]
Section 77 Central Goods and Services Tax Act, 2017
Tax wrongfully collected and paid to Central Government or State Government (1) A registered person who has paid the Central tax and State tax or, as the case may be, the Central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be […]
