Category : Articles

CHAPTER IX MISCELLANEOUS Section 26 – Removal of Difficulties (UTGST ACT) (1) If any difficulty arises in giving effect to any provision of this Act, the Central Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions ..

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CHAPTER VIII TRANSITIONAL PROVISIONS Section 17 – Migration of Existing Tax Payers (UTGST ACT) (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form ..

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CHAPTER VII ADVANCE RULING Section 14 – Definitions (UTGST ACT) 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 of the ..

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