Section 69 Bihar GST Act 2017 [ Section 69 of Bihar GST Act 2017 explains Power to arrest and is covered in Chapter XIV –Inspection, Search, Seizure and 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… Read More »
Section 68 Bihar GST Act 2017 [ Section 68 of Bihar GST Act 2017 explains Inspection of goods in movement and is covered in Chapter XIV –Inspection, Search, Seizure and Arrest ] 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… Read More »
Section 67 Bihar GST Act 2017 [ Section 67 of Bihar GST Act 2017 explains Power of inspection, search and seizure and is covered in 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… Read More »
Section 66 Bihar GST Act 2017 [ Section 66 of Bihar GST Act 2017 explains Special audit and is covered in Chapter XIII – 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… Read More »
Section 65 Bihar GST Act 2017 [ Section 65 of Bihar GST Act 2017 explains Audit by tax authorities and is covered in 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… Read More »
Section 64 Bihar GST Act 2017 [ Section 64 of Bihar GST Act 2017 explains Summary assessment in certain special cases and is covered in Chapter XII – Assessment] 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… Read More »
Section 63 Bihar GST Act 2017 [ Section 63 of Bihar GST Act 2017 explains Assessment of unregistered persons and is covered in Chapter XII – Assessment] 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… Read More »
Section 62 Bihar GST Act 2017 [ Section 62 of Bihar GST Act 2017 explains Assessment of non-filers of returns and is covered in Chapter XII – Assessment] 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… Read More »
Section 61 Bihar GST Act 2017 [ Section 61 of Bihar GST Act 2017 explains Scrutiny of returns and is covered in Chapter XII – Assessment] 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… Read More »
Section 60 Bihar GST Act 2017 [ Section 60 of Bihar GST Act 2017 explains Provisional assessment and is covered in Chapter XII – 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,… Read More »