Section 70 Maharashtra GST Act 2017 [ Section 70 Maharashtra GST Act 2017 explains Power to summon persons to give evidence and procedure documents and is covered in Chapter XIV : Inspection, Search, Seizure and Arrest ] Power to summon persons to give evidence and procedure documents 70. (1) The proper officer under this Act shall have power to summon any… Read More »
Section 69 Maharashtra GST Act 2017 [ Section 69 Maharashtra 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 person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d)… Read More »
Section 68 Maharashtra GST Act 2017 [ Section 68 Maharashtra 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 as… Read More »
Section 67 Maharashtra GST Act 2017 [ Section 67 Maharashtra 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 taxable person… Read More »
Section 66 Maharashtra GST Act 2017 [ Section 66 Maharashtra 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 Maharashtra GST Act 2017 [ Section 65 Maharashtra 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 such period,… Read More »
Section 64 Maharashtra GST Act 2017 [ Section 64 Maharashtra 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 of Additional… Read More »
Section 63 Maharashtra GST Act 2017 [ Section 63 Maharashtra 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 whose registration has… Read More »
Section 62 Maharashtra GST Act 2017 [ Section 62 Maharashtra 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 or section… Read More »
Section 61 Maharashtra GST Act 2017 [ Section 61 Maharashtra 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 noticed, if… Read More »