Legal & Financial Consultants
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”
Section 63 – Assessment of unregistered persons of CGST ACT, 2017 63. Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) of section 29 but who was liable to … Continue reading “Section 63 – Assessment of unregistered persons of CGST ACT, 2017”
Section 62 – Assessment of non-filers of returns of CGST ACT, 2017 62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may … Continue reading “Section 62 – Assessment of non-filers of returns of CGST ACT, 2017”
Section 61 – Scrutiny of returns of CGST ACT, 2017 61. (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto. … Continue reading “Section 61 – Scrutiny of returns of CGST ACT, 2017”