Chapter No 72 Of Gst

Chapter No 72 Of Gst 5,0/5 1823 votes
Chapter No 72 Of GstChapter No 72 Of GstChapter No 72 Of Gst

Chapter No 72 Of Gst Payment

– Recovery of tax.– Payment of tax and other amount in instalments– Transfer of property to be void in certain cases.– Tax to be first charge on property.– Provisional attachment to protect revenue in certain cases.– Continuation and validation of certain recovery proceedings. CHAPTER XVI of CGST Act 2017LIABILITY TO PAY IN CERTAIN CASES– Liability in case of transfer of business.– Liability of agent and principal– Liability in case of amalgamation or merger of companies– Liability in case of company in liquidation.– Liability of directors of private company– Liability of partners of firm to pay tax.– Liability of guardians, trustees, etc.– Liability of Court of Wards, etc.– Special provisions regarding liability to pay tax, interest or penalty in certain cases.– Liability in other cases.