The Central Goods and Services Act, 2017 (CGST Act) Section 88 – Liability in case of company in liquidation. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereafter in this section referred to
The Central Goods and Services Act, 2017 (CGST Act) Section 87 – Liability in case of amalgamation or merger of companies (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to
The Central Goods and Services Act, 2017 (CGST Act) Section 86 – 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. Complete:the-gst-act-section
The Central Goods and Services Act, 2017 (CGST Act) Section 85 – 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
The Central Goods and Services Act, 2017 (CGST Act) Section 84 – 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
The Central Goods and Services Act, 2017 (CGST Act) Section 83 – Provisional attachment to protect revenue in certain cases (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is
The Central Goods and Services Act, 2017 (CGST Act) Section 82 – 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
The Central Goods and Services Act, 2017 (CGST Act) Section 81 – 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
The Central Goods and Services Act, 2017 (CGST Act) Section 80 – 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 Central Goods and Services Act, 2017 (CGST Act) Section 79 – 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