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)
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