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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


182 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
183 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
184 Assessment as a firm
185 Assessment when section 184 not complied with
187 Change in constitution of a firm
188 Succession of one firm by another firm
188A Joint and several liability of partners for tax payable by firm
189 Firm dissolved or business discontinued
189A Provisions applicable to past assessments of firms

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