Author: admin_gst

Application for advance ruling
Section 97
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
97. Application for advance ruling.-
(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought under this Act, shall be in respect of, –
(a)

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Constitution of Authority for Advance Ruling
Section 96
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
96. Constitution of Authority for Advance Ruling.-
(1) The Government shall, by notification, constitute an Authority to be known as the Bihar Authority for Advance Ruling:
Provided that the Government may, on the recommendation of the Council, notify any Authority located in another State to act as the Authority for the State.
(2) The Authority shall con

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Definitions.
Section 95
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
CHAPTER XVII
ADVANCE RULING
95. Definitions.-
In this Chapter, unless the context otherwise requires,
(a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub- section (1) of section 100, in relation to the supply of goods or services or both being undertaken o

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Liability in other cases
Section 94
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
94. Liability in other cases.-
(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business
(a) the tax, interest or penalty payable under this Act by such firm, association or family upto the date of such discontinuance may be determined as if no such discontinuance had taken place; and
(b) every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, jointly and severally, be liable for the payment

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fore its reconstitution.
(3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as reference to dissolution or to partition.
Explanation.For the purposes of this Chapter,-
(i) a “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 shall also be considered as a firm;
(ii) “court” means the District Court, High Court or Supreme Court.
–
Statute, statutory provisi

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Special provisions regarding liability to pay tax, interest or penalty in certain cases
Section 93
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.-
(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then
(a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and
(b) if the business carried on by the p

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ups of members, then, each member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act upto the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition.
(3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then, every person who was a partner shall, jointly and severally, be liable to pay the tax, interest or penalty due from the firm under this Act upto the time of dissolution whether such tax, interest or penalty ha

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Liability of Court of Wards, etc.
Section 92
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
92. 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 or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever be

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Liability of guardians, trustees etc.
Section 91
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
91. Liability of guardians, trustees etc.-
Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be levied

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Liability of partners of firm to pay tax
Section 90
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
90. Liability of partners of firm to pay tax.-
Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment:
Provided that where any

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Liability of directors of private company
Section 89
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
89. 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 of goods or services or both for any period cannot be recovered, then, every person who was a director of the private company during such peri

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Liability in case of company in liquidation
Section 88
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
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 as the “liquidator”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner.
(2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appointment

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Liability in case of amalgamation or merger of companies
Section 87
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
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 date of the order and any two or more of such companies have supplied or received any go

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Liability of agent and principal
Section 86
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
86. Liability of agent and principal.-
Where an agent

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Liability in case of transfer of business
Section 85
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
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 person and the person to whom the business is so

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Continuation and validation of certain recovery proceedings.
Section 84
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
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, (hereafterin this section referred to as “Government dues”), is served upon any taxable person or any other person and any appeal or revision application is filed or any other proceedings is initiated in respect of such Government dues, then
(a) where such Government dues are enhanced in such appeal, revision or other proceedings, the Commissioner shall serve upon the taxable person or any other person an

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Provisional attachment to protect revenue in certain cases
Section 83
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
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 necessary so to do, he

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Tax to be first charge on property.
Section 82
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
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 person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first c

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Transfer of property to be void in certain cases
Section 81
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
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 any other mode of transfer whatsoever of any of his properties in favour of any other person with the intention o

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Payment of tax and other amount in instalments
Section 80
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
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 amount due as per the liability self-assessed in any return, by such person in monthly instalments

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Recovery of tax
Section 79
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
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 there under is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:
(a) the proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other specified officer;
(b) the proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the proper officer or such other specified officer;
(c)(i) the proper officer may, by a notice in writing, require any other person from whom money is due or may become due to su

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ance thereof to the Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made there under shall follow;
(iv) the officer issuing a notice under sub-clause (i) may, at any time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice;
(v) any person making any payment in compliance with a notice issued under sub-clause (i) shall be deemed to have made the payment under the authority of the person in default and such payment being credited to the Government shall be deemed to constitute a good and sufficient discharge of the liability of such person to the person in default to the extent of the amount specified in the receipt;
(vi) any person discharging any liability to the person in default after service on him of the notice issued under sub- clause (i) shall be personally liable to the Government to the extent of the liability discharged or to t

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mount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;
(e) the proper officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business or to any officer authorised by the Government and the said Collector or the said officer, on receipt of such certificate, shall proceed to recover from such person the amount specified there under as if it were an arrear of land revenue;
(f) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, the proper officer may file an application to the appropriate Magistrate and such

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TDS rates under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 25-5-2017 Last Reply Date:- 30-5-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
Whether the TDS rates under GST are declared?
Reply By KASTURI SETHI:
The Reply:
How TDS is being linked with GST ?
Reply By Krishna V:
The Reply:
Sir,
1. As per Section 51 of the CGST Act 2017, the Government may mandate "the deductor" (department or establishment of the Central or State Govt. / Local authority / Government agencies / such person or category of persons as may be notified by the Government on the recommendation of the Council) to deduct tax at the rate of ONE per cent from the payment made or credited to the supplier (the deductee)

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Initiation of recovery proceedings
Section 78
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
78. 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 from the date of service of such order failing which recovery proceedings shall be initiated:
Provided that where the proper officer considers it expedient in the interest of r

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Tax wrongfully collected and paid to Central Government or State Government
Section 77
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
77. Tax wrongfully collected and paid to Central Government or State Government.-
(1) A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in s

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Tax collected but not paid to Government
Section 76
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
76. Tax collected but not paid to Government.-
(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 there under or any other law for the time being in force, every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Government, shall forthwith pay the said amount to the Government, irrespective of whether the supplies in respect of which such amount was collected are taxable o

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on (1) shall in addition to paying the amount referred to in sub-section (1) or sub- section (3) also be liable to pay interest thereon at the rate specified under section 50 from the date such amount was collected by him to the date such amount is paid by him to the Government.
(5) An opportunity of hearing shall be granted where a request is received in writing from the person to whom the notice was issued to show cause.
(6) The proper officer shall issue an order within one year from the date of issue of the notice.
(7) Where the issuance of order is stayed by an order of the court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of one year.
(8) The proper officer, in his order, shall set out

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General provisions relating to determination of tax
Section 75
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
75. General provisions relating to determination of tax.-
(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 section 73 or sub-sections (2) and (10) of section 74, as the case maybe.
(2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful misstatement or suppression of facts t

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ith tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing:
Provided that no such adjournment shall be granted for more than three times to a person during the proceedings.
(6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision.
(7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.
(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into

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ibunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub- section (10) of section 73 or sub-section (10) of section 74 where proceedings are initiated by way of issue of a show cause notice under the said sections.
(12) Notwithstanding anything contained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest

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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
Section 74
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
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 wilful misstatement or suppression of facts.-
(1) Where it appear so the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised in put tax credit, requiring him to show cause as to why he

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se covered under sub-section (1) are the same as are mentioned in the earlier notice.
(5) The person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.
(6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder.
(7) Where the proper officer is of the opinion that the amount paid under subsection (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(8) Where any person chargeable with t

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ax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded.
Explanation 1.- For the purposes of section 73 and this section, –
(i) the expression “all proceedings in respect of the said notice” shall not include proceedings under section132;
(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under sections 122, 125, 129 and 130 are deemed to be concluded.
Explanation 2.For the purposes of this Act, the expression “suppression” shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made there under, or failure to furnish any information on being asked

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