Section 77 Puducherry GST Act 2017 [ Section 77 of Puducherry GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government ] Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax and State tax on a transaction considered by him… Read More »
Section 76 Puducherry GST Act 2017 [ Section 76 of Puducherry GST Act 2017 explains Tax collected but not paid to Government ] Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or in any other provisions of… Read More »
Section 75 Puducherry GST Act 2017 [ Section 75 of Puducherry GST Act 2017 explains General provisions relating to determination of tax ] General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall… Read More »
Section 74 Puducherry GST Act 2017 [ Section 74 of Puducherry GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts. ] Determination of tax not paid or short paid or erroneously refunded… Read More »
Section 73 Puducherry GST Act 2017 [ Section 73 of Puducherry GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts ] CHAPTER XV DEMANDS AND RECOVERY Determination of tax not… Read More »
Section 72 Puducherry GST Act 2017 [ Section 72 of Puducherry GST Act 2017 explains Officers to assist proper officers ] Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central tax and officers of the Union territory tax… Read More »
Section 71 Puducherry GST Act 2017 [ Section 71 of Puducherry GST Act 2017 explains Access to business premises ] Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered person to inspect books… Read More »
Section 70 Puducherry GST Act 2017 [ Section 70 of Puducherry GST Act 2017 explains Power to summon persons to give evidence and produce documents ] Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to… Read More »
Section 69 Puducherry GST Act 2017 [ Section 69 of Puducherry GST Act 2017 explains Power to arrest ] Power to arrest 69. (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) or clause (d) of sub-section (1) of section 132 which… Read More »
Section 68 Puducherry GST Act 2017 [ Section 68 of Puducherry GST Act 2017 explains Inspection of goods in movement ] Inspection of goods in movement 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such… Read More »