June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 63 : Audit by tax authorities – AuditAudit by tax authorities – Audit (1) The [Commissioner of CGST/Commissioner of SGST] or any […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 62 : Summary assessment in certain special cases – AssessmentSummary assessment in certain special cases – Assessment (1) The proper officer may, on any […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 61 : Assessment of unregistered persons – AssessmentAssessment of unregistered persons – Assessment Notwithstanding anything to the contrary contained in section 66 […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 60 : Assessment of non-filers of returns – AssessmentAssessment of non-filers of returns – Assessment (1) Where a registered taxable person fails to […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 59 : Scrutiny of returns – AssessmentScrutiny of returns – Assessment (1) The proper officer may scrutinize the return and related […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 58 : Provisional Assessment – AssessmentProvisional Assessment – Assessment (1) Where the taxable person is unable to determine the value […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 57 : Self-Assessment – AssessmentSelf-Assessment – Assessment Every registered taxable person shall himself assess the taxes payable under this […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 91 : Confiscation or penalty not to interfere with other punishments – Offences And Penalties91.Confiscation or penalty not to interfere with other punishments No confiscation made or penalty imposed […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 90 : Confiscation of goods or conveyances and levy of penalty – Offences And Penalties90.Confiscation of goods and/or conveyances and levy of penalty (1) If any person – (i) […]
June 10, 2017Published by Team@HostBooks at June 10, 2017Categories GST ACTSection 89 : Detention and release of goods and conveyances in transit – Offences And Penalties89.Detention, seizure and release of goods and conveyances in transit (1) Where any person transports […]