Section 67 Puducherry GST Act 2017 [ Section 67 of Puducherry GST Act 2017 explains Power of inspection, search and seizure ] CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST Power of inspection, search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that— (a) a taxable person has… Read More »
Section 66 Puducherry GST Act 2017 [ Section 66 of Puducherry GST Act 2017 explains Special audit ] Special audit 66. (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 to the nature and complexity of the case and the interest… Read More »
Section 65 Puducherry GST Act 2017 [ Section 65 of Puducherry GST Act 2017 explains Audit by tax authorities ] CHAPTER XIII AUDIT Audit by tax authorities 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such… Read More »
Section 64 Puducherry GST Act 2017 [ Section 64 of Puducherry GST Act 2017 explains Summary assessment in certain special cases ] Summary assessment in certain special cases 64. (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 Commissioner or Joint… Read More »
Section 63 Puducherry GST Act 2017 [ Section 63 of Puducherry GST Act 2017 explains Assessment of unregistered persons ] Assessment of unregistered persons. 63. Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under… Read More »
Section 62 Puducherry GST Act 2017 [ Section 62 of Puducherry GST Act 2017 explains Assessment of non-filers of returns ] Assessment of non-filers of returns 62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the… Read More »
Section 61 Puducherry GST Act 2017 [ Section 61 of Puducherry GST Act 2017 explains Scrutiny of returns ] Scrutiny of returns 61. (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 him of the discrepancies noticed, if any, in such manner… Read More »
Section 60 Puducherry GST Act 2017 [ Section 60 of Puducherry GST Act 2017 explains Provisional assessment ] Provisional assessment 60. (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 the rate of tax applicable thereto, he may request the proper… Read More »
Section 59 Puducherry GST Act 2017 [ Section 59 of Puducherry GST Act 2017 explains Self-assessment. ] CHAPTER—XII ASSESSMENT Self-assessment 59. 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. Read Complete Puducherry GST Act 2017 Puducherry GST Act 2017 Puducherry GST Rules Puducherry… Read More »
Section 58 Puducherry GST Act 2017 [ Section 58 of Puducherry GST Act 2017 explains Utilisation of Consumer Welfare Fund. ] Utilisation of Fund 58. (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 prescribed. (2) The Government or the authority specified… Read More »