Daily Archives: April 17, 2017

Section 67 CGST Act 2017 – Power of inspection, search and seizure.

By | April 17, 2017

Section 67 CGST Act 2017 [ Section 67 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 67 CGST Act 2017 explains Power of inspection, search and seizure and is covered in Chapter XIV – Inspection , Search , Seizure and Arrest [Note : CGST Act 2017… Read More »

Section 65 CGST Act 2017 – Audit by tax authorities.

By | April 17, 2017

Section 65 CGST Act 2017 [ Section 65 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 65 CGST Act 2017 explains Audit by tax authorities and is covered in Chapter XIII – Audit [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented… Read More »

Section 64 CGST Act 2017 – Summary assessment in certain special cases.

By | April 17, 2017

Section 64 CGST Act 2017 [ Section 64 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 64 CGST Act 2017 Summary assessment in certain special cases and is covered in Chapter XII – Assessments  [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »

Section 63 CGST Act 2017 – Assessment of unregistered persons

By | April 17, 2017

Section 63 CGST Act 2017 [ Section 63 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 63 CGST Act 2017 explains Assessment of unregistered persons and is covered in Chapter XII – Assessments  [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented… Read More »

Section 62 CGST Act 2017 – Assessment of non-filers of returns.

By | April 17, 2017

Section 62 CGST Act 2017 [ Section 62 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 62 CGST Act 2017 explains Assessment of non-filers of returns and is covered in Chapter XII – Assessments  [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »