Category: Indirect Tax

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”

Section 66- Special audit of CGST ACT, 2017 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value … Continue reading “Section 66- Special audit of CGST ACT, 2017”

Section 65 – Audit by tax authorities of CGST ACT, 2017 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. (2) The officers referred … Continue reading “Section 65 – Audit by tax authorities of CGST ACT, 2017”

Section 64 – Summary assessment in certain special cases of CGST ACT, 2017 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the … Continue reading “Section 64 – Summary assessment in certain special cases of CGST ACT, 2017”