Expert Knowledge, Straight from Practitioners.

Section 84 of CGST Act: Continuation and Validation of Certain Recovery Proceedings (Updated Till on July 2024)

Section 84 of CGST Act : Section 84 of CGST Act provide for the 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

Section 89 of CGST Act: Liability of Directors of Private Company (Updated till July 2024)

summary chart of section 89 of CGST Act: Section 89 of CGST Act : Liability of directors of private company “(1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company in respect of any supply

Section 86 of CGST Act: Liability of Agent and Principal (Updated till on July 2024)

Section 86 of CGST Act : Section 86 of CGST Act provide for the 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

Section 68 of CGST Act: inspection of goods in movement(Updated till July 2024)

Section 68 of CGST Act Section 68 of CGST Act provide for the inspection of Goods in movement. “(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to

Section 85 of CGST Act: Liability in case of transfer of business (Updated till July 2024)

Section 85 of CGST Act : Section 85 of CGST Act provide for the 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,

Section 78 of CGST Act: recovery proceedings(Updated till July 2024)

Section 78 of CGST Act Section 78 of CGST Act provide for the 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

Section 83 of CGST Act: Provisional Attachment to Protect Revenue in Certain Cases ( Updated Till on July 2024 )

Section 83 of CGST Act : Section 83 of CGST Act provide for the 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 90 of CGST Act: Liability of Partners of Firm to Pay Tax (Updated till on July 2024)

Section 90 of CGST Act: Liability of partners of firm to pay tax Section 90 of CGST Act provide for the liability of partners for the dues from partnership firm. “Notwithstanding any contract to the contrary and any other law for the time being in

section 80 of CGST Act: payment in installment(Updated till July 2024)

section 80 of CGST Act section 80 of CGST Act provide for the payment of tax and other dues in installment. “On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or

Section 81 of CGST Act: Transfer of Property to be Void in Certain Cases (Updated till on July 2024)

Section 81 of CGST Act Section 81 of CGST Act provide for 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

Section 74 of CGST Act: Demand in Fraud Cases (Updated till on July 2024)

Section 74 of CGST Act “Section 74 of CGST Act provide for 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. (1) Where

Section 82 of CGST Act: Tax to be First Charge on Property ( Updated Till on July 2024 )

Section 82 of CGST Act : Tax to be first charge on property Section 82 of CGST Act provide for that tax to be the first charge on property. This provision override any contrary provision contained in any law but subject to bankruptcy code. “Notwithstanding