Section 64 West Bengal GST Ordinance 2017 [ Section 64 West Bengal GST Ordinance 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 West Bengal GST Ordinance 2017 [ Section 63 West Bengal GST Ordinance 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 West Bengal GST Ordinance 2017 [ Section 62 West Bengal GST Ordinance 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 West Bengal GST Ordinance 2017 [ Section 61 West Bengal GST Ordinance 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 West Bengal GST Ordinance 2017 [ Section 60 West Bengal GST Ordinance 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… Read More »
Section 59 West Bengal GST Ordinance 2017 [ Section 59 West Bengal GST Ordinance 2017 explains Self assessment and is covered in Chapter XII : Assessment ] Self assessment 59. Every registered person shall self-assess the taxes payable under this Ordinance and furnish a return for each tax period as specified under section 39. Read Complete West Bengal GST Act 2017… Read More »
Section 58 West Bengal GST Ordinance 2017 [ Section 58 West Bengal GST Ordinance 2017 explains Utilisation of Fund and is covered in Chapter XI : Refunds ] 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… Read More »
Section 57 West Bengal GST Ordinance 2017 [ Section 57 West Bengal GST Ordinance 2017 explains Consumer Welfare Fund and is covered in Chapter XI : Refunds ] Consumer Welfare Fund 57. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,–– (a) the amount referred to in sub-section… Read More »
Section 56 West Bengal GST Ordinance 2017 [ Section 56 West Bengal GST Ordinance 2017 explains Interest on delayed refunds and is covered in Chapter XI : Refunds ] Interest on delayed refunds 56. If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of… Read More »
Section 55 West Bengal GST Ordinance 2017 [ Section 55 West Bengal GST Ordinance 2017 explains Refund in certain cases and is covered in Chapter XI : Refunds ] Refund in certain cases 55. The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and… Read More »