Category: 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...

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...

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...

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...

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 1[or section 74A], where a taxable person fails to obtain registration even...

Section 62 Assessment of non-filers of returns (1) Notwithstanding anything to the contrary contained in section 73 or section 74 3[or section 74A], where a registered person fails to furnish...

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 |...