Goods and Services Tax

Section 106 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Procedure of Authority and Appellate Authority. 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI –

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Section 105 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Powers of Authority and Appellate Authority. 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of account and other records, have all the powers of a

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Section 104 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Advance ruling to be void in certain circumstances. 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruli

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Section 103 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Applicability of advance ruling. 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant.

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Section 102 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Rectification of advance ruling. 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, or the ap

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Section 101 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Orders of Appellate Authority. 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. (2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal

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Section 100 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Appeal to the Appellate Authority. 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is commun

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Section 99 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Constitution of Appellate Authority for Advance Ruling. 99. The Government shall, by notification, constitute an Authority to be known as Rajasthan Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority consisting of- (i) the Chief Commissioner of central tax as designated by the Bo

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Section 98 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Procedure on receipt of application.- 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records: Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer. (2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or rejec

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aterial as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application. (5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question. (6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application. (7) A copy of the advance ruling pronounc

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Section 97 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Application for advance ruling. 97. (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) classi

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Section 96 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Constitution of Authority for Advance Ruling. 96. (1) The Government shall, by notification, constitute an Authority to be known as the Rajasthan 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 consist of- (i) one m

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Section 95 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XVII ADVANCE RULING 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 under

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Section 94 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability in other cases. 94. (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 of t

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ore 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 (Central Act No. 6 of 2009), shall also be considered as a firm; (ii) court means the District Court, High Court or Suprem

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Section 93 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Special provisions regarding liability to pay tax, interest or penalty in certain cases. 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (Central Act No. 31 of 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 person is discontinued, whether before

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f 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 (Central Act No. 31 of 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 t

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Section 92 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability of Court of Wards, etc. 92. 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 his designation, wh

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Section 91 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability of guardians, trustees, etc. 91. 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 upon and recoverable

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Section 90 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability of partners of firm to pay tax. 90. 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 partner retires from th

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Section 89 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability of directors of private company.- 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (Central Act No. 18 of 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 period shall, jointly and severally, be liable for the payment of such tax, interest or penalty unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of

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Section 88 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability in case of company in liquidation.- 88. (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 of the liquidator, the am

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Section 87 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability in case of amalgamation or merger of companies. 87. (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 goods or services or both to or from each ot

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Section 86 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability of agent and principal. 86. 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 to pay the tax payable on such goods under this Act. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – tax

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Section 85 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES Liability in case of transfer of business. 85. (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 transferred shall,

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Section 84 – GST – States – DEMANDS AND RECOVERY – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Continuation and validation of certain recovery proceedings.- 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in 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 another notice of demand in respect of the

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Section 83 – GST – States – DEMANDS AND RECOVERY – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Provisional attachment to protect revenue in certain cases.- 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 interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provision

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Section 82 – GST – States – DEMANDS AND RECOVERY – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Tax to be first charge on property. 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(Central Act No. 31 of 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

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