Category: Indirect Tax

Section 83 – Provisional attachment to protect revenue in certain cases of CGST ACT, 2017 83. (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 … Continue reading “Section 83 – Provisional attachment to protect revenue in certain cases of CGST ACT, 2017”

Section 82 – Tax to be first charge on property of CGST ACT, 2017 82. 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 … Continue reading “Section 82 – Tax to be first charge on property of CGST ACT, 2017”

Section 81 – Transfer of property to be void in certain cases of CGST ACT, 2017 81. 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 … Continue reading “Section 81 – Transfer of property to be void in certain cases of CGST ACT, 2017”

Section 80 – Payment of tax and other amount in instalments of CGST ACT, 2017 80. 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 … Continue reading “Section 80 – Payment of tax and other amount in instalments of CGST ACT, 2017”

Section 79 – Recovery of tax of CGST ACT, 2017 79. (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, … Continue reading “Section 79 – Recovery of tax of CGST ACT, 2017”

Section 78 – Initiation of recovery proceedings of CGST ACT, 2017 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 period of three months from the date of service of such order failing which recovery proceedings shall be initiated: … Continue reading “Section 78 – Initiation of recovery proceedings of CGST ACT, 2017”

Section 77 – Tax wrongfully collected and paid to Central Government or State Government of CGST ACT, 2017 77. (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 … Continue reading “Section 77 – Tax wrongfully collected and paid to Central Government or State Government of CGST ACT, 2017”

Section 76 – Tax collected but not paid to Government of CGST ACT, 2017 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or in any other provisions of this Act or the rules made thereunder or any other law for the … Continue reading “Section 76 – Tax collected but not paid to Government of CGST ACT, 2017”

Section 75 – General provisions relating to determination of tax of CGST ACT, 2017 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of … Continue reading “Section 75 – General provisions relating to determination of tax of CGST ACT, 2017”

Section 74 – 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 wilfulmisstatement or suppression of facts of CGST ACT, 2017 74. (1) Where it appears to the proper officer that any tax has not been paid or short … Continue reading “Section 74 – 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 wilfulmisstatement or suppression of facts of CGST ACT, 2017”