Category: 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...

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...

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 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...

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...

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. Prev |...

Section 58 Utilisation of Fund. (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be...

Section 57 Consumer Welfare Fund. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,- (a) the amount referred...

Section 56 Interest on delayed refunds If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the...

Section 55 Refund in certain cases The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial...