GST-Goods and Service Tax - 329. page

Goods and Services Tax Act – GST Law

Refund of balance in Electronic Cash Register : Refund from balance in electronic cash register can be made (presumably without time limit) – proviso to section 54(1) of CGST Act. […]

Liability of guardians, trustees etc : Where the business in respect of which any tax, is payable under this Act is carried on by any guardian, trustee or agent of […]

Liability of Court of Wards etc : Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest […]

Liability in case of partition of HUF or AOP : Save as otherwise provided in Insolvency and Bankruptcy Code, where a taxable person, liable to pay tax under this Act, […]

Liability of directors of private company : Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company in respect of any […]

Liability of partners and LLP of firm to pay tax : LLP (Limited Liability Partnership) shall be considered as firm for purposes of Chapter XVI of CGST Act [Liability in […]

Liability if partnership firm or LLP is dissolved Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty […]

Liability in case of transfer of business : Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, […]

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 be jointly and severally […]

Liability in case of company in liquidation : When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as […]