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Section 76 – Tax collected but not paid to Government of CGST ACT, 2017 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or in any other provisions of this Act or the rules made thereunder or any other law for the … Continue reading “Section 76 – Tax collected but not paid to Government of CGST ACT, 2017”

Section 75 – General provisions relating to determination of tax of CGST ACT, 2017 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of … Continue reading “Section 75 – General provisions relating to determination of tax of CGST ACT, 2017”

Section 74 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts of CGST ACT, 2017 74. (1) Where it appears to the proper officer that any tax has not been paid or short … Continue reading “Section 74 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts of CGST ACT, 2017”

Section 73 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilfulmisstatement or suppression of facts of CGST ACT, 2017 73. (1) Where it appears to the proper officer that any tax has not been paid … Continue reading “Section 73 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilfulmisstatement or suppression of facts of CGST ACT, 2017”

Section 72 – Officers to assist proper officers of CGST ACT, 2017 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax and officers of Union territory tax shall assist the proper officers in the implementation of this Act. (2) … Continue reading “Section 72 – Officers to assist proper officers of CGST ACT, 2017”

Section 71 – Access to business premises of CGST ACT, 2017 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed … Continue reading “Section 71 – Access to business premises of CGST ACT, 2017”

Section 70 – Power to summon persons to give evidence and produce documents of CGST ACT, 2017 70. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the … Continue reading “Section 70 – Power to summon persons to give evidence and produce documents of CGST ACT, 2017”

Section 69 – Power to arrest of CGST ACT, 2017 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) ofsub-section (1), … Continue reading “Section 69 – Power to arrest of CGST ACT, 2017”

Section 68 – Inspection of goods in movement of CGST ACT, 2017 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. (2) The details … Continue reading “Section 68 – Inspection of goods in movement of CGST ACT, 2017”

Section 67 – Power of inspection, search and seizure of CGST ACT, 2017 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, … Continue reading “Section 67 – Power of inspection, search and seizure of CGST ACT, 2017”