The Central Goods and Services Act, 2017 (CGST Act) Section 68 – Inspection of goods in movement (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
The Central Goods and Services Act, 2017 (CGST Act) Section 67 – Power of inspection, search and seizure. (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
The Central Goods and Services Act, 2017 (CGST Act) Section 66 – Special audit (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 Central Goods and Services Act, 2017 (CGST Act) Section 65 – Audit by tax authorities (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.
The Central Goods and Services Act, 2017 (CGST Act) Section 64 – Summary assessment in certain special cases (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
The Central Goods and Services Act, 2017 (CGST Act) Section 63 – Assessment of unregistered persons 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 canceled under sub-section (2) of section 29 but who was liable to
The Central Goods and Services Act, 2017 (CGST Act) Section 62 – Assessment of non-filers of returns (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 Central Goods and Services Act, 2017 (CGST Act) Section 61 – Scrutiny of returns (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
The Central Goods and Services Act, 2017 (CGST Act) Section 60 – Provisional assessment (1) Subject to the provisions of sub-section (2) where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the proper officer in writing giving
The Central Goods and Services Act, 2017 (CGST Act) Section 59 – Self-assessment Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39. Complete:the-gst-act-section