The Central Goods and Services Act, 2017 (CGST Act) Section 78 – Initiation of recovery proceedings Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery
The Central Goods and Services Act, 2017 (CGST Act) Section 77 – Tax wrongfully collected and paid to Central Government or State Government (1) A registered person who has paid the Central tax and State tax or as the case may be the Central tax and the Union territory tax on a transaction considered by
The Central Goods and Services Act, 2017 (CGST Act) Section 76 – Tax collected but not paid to Government (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
The Central Goods and Services Act, 2017 (CGST Act) Section 75 – General provisions relating to determination of tax (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
The Central Goods and Services Act, 2017 (CGST Act) Section 74 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of facts (1) Where it appears to the proper officer that any tax has
The Central Goods and Services Act, 2017 (CGST Act) 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 wilful-misstatement or suppression of facts (1) Where it appears to the proper officer that any tax
The Central Goods and Services Act, 2017 (CGST Act) Section 72 – Officers to assist proper officers (1) All officers of Police Railways Customs and those officers engaged in the collection of land revenue including village officers of State tax and officers of Union territory tax shall assist the proper officers in the implementation of
The Central Goods and Services Act, 2017 (CGST Act) Section 71 – Access to business premises (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
The Central Goods and Services Act, 2017 (CGST Act) Section 70 – Power to summon persons to give evidence and produce documents (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
The Central Goods and Services Act, 2017 (CGST Act) Section 69 – Power to arrest (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)