Daily Archives: March 13, 2017

Revised Model GST Law ( Nov 2016) Section 66 Revised Model GST Law ( Nov 2016) CHAPTER – XVII  DEMANDS AND RECOVERY  Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts … Read More »

Revised Model GST Law ( Nov 2016) Section 65 Revised Model GST Law ( Nov 2016) Power of CAG to call for information for audit The proper officer shall, upon request made in this behalf, make available to the Comptroller and Auditor General of India or an officer authorised by him, information, records and returns… Read More »

Revised Model GST Law ( Nov 2016) Section 64 Revised Model GST Law ( Nov 2016) Special audit  (1) If at any stage of scrutiny, enquiry, investigation or any other proceedings before him, any officer not below the rank of [Deputy/Assistant Commissioner] having regard to the nature and complexity of the case and interest of… Read More »

Revised Model GST Law ( Nov 2016) Section 63 Revised Model GST Law ( Nov 2016) CHAPTER- XVI AUDIT Audit by tax authorities  (1) The [Commissioner of CGST/Commissioner of SGST] or any officer authorised by him, by way of a general or a specific order, may undertake audit of any taxable person for such period,… Read More »

Revised Model GST Law ( Nov 2016) Section 62 Revised Model GST Law ( Nov 2016) 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/Joint Commissioner], proceed to assess the tax liability of… Read More »

Revised Model GST Law ( Nov 2016) Section 61 Revised Model GST Law ( Nov 2016) Assessment of unregistered persons  Notwithstanding anything to the contrary contained in section 66 or section 67 , where a taxable person fails to obtain registration even though liable to do so, the proper officer may proceed to assess the… Read More »

Revised Model GST Law ( Nov 2016) Section 60 Revised Model GST Law ( Nov 2016) Assessment of non-filers of returns  (1) Where a registered taxable person fails to furnish the return required under section 34 or section 40, even after the service of a notice under section 41, the proper officer may proceed to… Read More »

Revised Model GST Law ( Nov 2016) Section 59 Revised Model GST Law ( Nov 2016) Scrutiny of returns  (1) The proper officer may scrutinize the return and related particulars furnished by the taxable person to verify the correctness of the return in such manner as may be prescribed. (2) The proper officer shall inform… Read More »

Revised Model GST Law ( Nov 2016) Section 58 Revised Model GST Law ( Nov 2016) Provisional Assessment  (1) Where the taxable person is unable to determine the value of goods and/or services or determine the rate of tax applicable thereto, he may request the proper officer in writing giving reasons for payment of tax… Read More »

Revised Model GST Law ( Nov 2016) Section 57 Revised Model GST Law ( Nov 2016) CHAPTER– XV  ASSESSMENT  Self-Assessment  Every registered taxable person shall himself assess the taxes payable under this Act and furnish a return for each tax period as specified under section 34.