Daily Archives: July 6, 2017

Section 74 West Bengal GST Ordinance 2017 [ Section 74 West Bengal GST Ordinance 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 and is covered in Chapter XV : Demands and Recovery  ] Determination of… Read More »

Section 73 West Bengal GST Ordinance 2017 [ Section 73 West Bengal GST Ordinance 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 and is covered in Chapter XV : Demands and Recovery  ]… Read More »

Section 72 West Bengal GST Ordinance 2017 [ Section 72 West Bengal GST Ordinance 2017  explains Officers to assist proper officers  and is covered in Chapter XIV : Inspection, Search, Seizure and Arrest ] 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… Read More »

Section 71 West Bengal GST Ordinance 2017 [ Section 71 West Bengal GST Ordinance 2017  explains Access to business premises  and is covered in Chapter XIV : Inspection, Search, Seizure and Arrest ] Access to business premises 71. (1) Any officer under this Ordinance, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any… Read More »

Section 70 West Bengal GST Ordinance 2017 [ Section 70 West Bengal GST Ordinance 2017  explains Power to summon persons to give evidence and produce documents  and is covered in Chapter XIV : Inspection, Search, Seizure and Arrest ] Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Ordinance shall have power to… Read More »

Section 69 West Bengal GST Ordinance 2017 [ Section 69 West Bengal GST Ordinance 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)… Read More »

Section 68 West Bengal GST Ordinance 2017 [ Section 68 West Bengal GST Ordinance 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… Read More »

Section 67 West Bengal GST Ordinance 2017 [ Section 67 West Bengal GST Ordinance 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)… Read More »

Section 66 West Bengal GST Ordinance 2017 [ Section 66 West Bengal GST Ordinance 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… Read More »

Section 65 West Bengal GST Ordinance 2017 [ Section 65 West Bengal GST Ordinance 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 »