Chapter I Preliminary
Section 2 Definitions In this Act, unless the context otherwise requires,- (1) ‘‘appointed day’’ means the date on which the provisions of this Act shall come into force. (2) ‘‘Commissioner’’...
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 No. 14 of 2017 Dated: 12th April 2017 An Act to make a provision for levy and collection of tax on...
Chapter XIX Offences and Penalties
Rule 162 Procedure for compounding of offences (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST...
Chapter XVIII Demands and Recovery
Rule 161 Continuation of certain recovery proceedings The 1[intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. ***********************************************************************************************...
Chapter XVIII Demands and Recovery
Rule 160 Recovery from company in liquidation Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount...
Chapter XVIII Demands and Recovery
Rule 159 Provisional attachment of property (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an...
Chapter XVIII Demands and Recovery
Rule 158 Payment of tax and other amounts in instalments (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the...
Chapter XVIII Demands and Recovery
Rule 157 Recovery from surety Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were...
Chapter XVIII Demands and Recovery
Rule 156 Recovery through court Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall...
Chapter XVIII Demands and Recovery
Rule 155 Recovery through land revenue authority Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper...
