Category: 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...

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...

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...

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,...

Section 74 Determination of tax 2[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or...

Section 73 Determination of tax 1[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or...

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, officers of State...

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...

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...

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)...