Home GST LAW (Draft) Chapter 24 – Liability To Pay In Certain Cases

Chapter 24 – Liability To Pay In Certain Cases

Liability_To_Pay_In_Certain_Cases

Section 127 : Liability in case of transfer of business – Liability To Pay...

127. Liability in case of transfer of business (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole...
Liability_To_Pay_In_Certain_Cases

Section 128 : Liability of agent and principal – Liability To Pay In Certain...

128. Liability of agent and principal Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal...
Liability_To_Pay_In_Certain_Cases

Section 129 : Liability in case of amalgamation /merger of companies – Liability To...

129. Liability in case of amalgamation /merger of companies (1) When two or more companies are amalgamated or merged by the order of court or...
Liability_To_Pay_In_Certain_Cases

Section 130 : Liability in case of company in liquidation – Liability To Pay...

130. Liability in case of company in liquidation (1) When any company is being wound up whether under the orders of a court or Tribunal...
Liability_To_Pay_In_Certain_Cases

Section 131 : Liability of directors of private company – Liability To Pay In...

131. Liability of directors of private company (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax due from a...

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