Liability of Court of Wards, Section 92 of CGST Act, 2017
The below post explains about Liability of Court of Wards under section 92 of CGST Act,2017.
Section 92 of CGST Act, 2017 explains Liability of Court of Wards as below: (The amendments if any will also be updated here soon).
The extract of Section 92 of CGST Act,2017 quoted below:
92 Liability of Court of Wards.
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, who in fact manages the
business) appointed by or under any order of a court, the tax, interest or penalty shall be
levied upon and be recoverable from such Court of Wards, Administrator General, Official
Trustee, receiver or manager in like manner and to the same extent as it would be determined
and be recoverable from the taxable person as if he were conducting the business himself,
and all the provisions of this Act or the rules made thereunder shall apply accordingly.
The above information clarifies about Liability of Court of Wards under section 92 of CGST Act,2017.
If you have any comments about Section 92 of CGST Act, 2017 explaining Liability of Court of Wards, share below your thoughts:
Click here to know GST rate of your goods or service
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
Indian GST Laws
How to export your goods?
How to get Export Order?
GST Registration Guidelines
Learn Imports and Exports business free of cost
Find HSN code of your product.
Section 2 of CGST Act 2017, definitions
Section 6 of CGST Act, 2017
Levy and collection of Taxes, Scope of supply, section 7 of CGST Act,2017
Power to grant exemption from tax, CGST Act,2017
Time of supply of goods,CGST Act,2017
Change in rate of tax in respect of supply of goods or services
CGST Act, 2017, Apportionment of credit and blocked credits
Availability of credit in special circumstances, under .CGST Act
GST rate for wool, animal hair, yarn of horsehair, woven fabric
GST Tariff rate for Cotton and Cotton articles
Rate of GST for woven fabrics of paper, Paper Yarn, other vegetable textile fibers etc.
Percentage of GST imposed for manmade textile materials, filaments, strips
GST for manmade staple fibres in India
GST rate for ropes, twine, wadding, special yarns, felt etc.
GST for Carpet industries and sale of textile floor coverings
How to export goods from India?
Is Commissionerate,division or range of jurisdiction mentioned in GST challan?
Process involved in e-payment of GST
Stakeholders involved in GST e-payments
GST tax payment through internet banking, debit card, credit card and authorized banks
e-Kuber System payment for GST
Modes of payment for GST payments
Features of GST payment process system
What are the risks and solutions in Export Business?
Service Tax - Click here to read complete notification under Budget 2014
What is Bank post shipment credit to exporters?
Types of export containers
Measurement of export containers
Export Import Policy of India 2015-20
MEIS, Merchandise Exports from India Scheme
SEIS, Service Exports from India Scheme
Merge your Commercial Invoice and Packing List for all your future exports
Export procedures and documentation