Section 66 Haryana GST Act 2017 ( Section 66 Haryana 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 Haryana GST Act 2017 ( Section 65 Haryana 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 Haryana GST Act 2017 ( Section 64 Haryana 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… Read More »
Section 63 Haryana GST Act 2017 ( Section 63 Haryana 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… Read More »
Section 62 Haryana GST Act 2017 ( Section 62 Haryana 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… Read More »
Section 61 Haryana GST Act 2017 ( Section 61 Haryana 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,… Read More »
GST HELP DESK In order to respond to various queries on GST from public at large/members/students, the Institute of Cost Accountants of India is launching this GST Help Desk. Any person can raise query relating to GST through email. The query will be resolved within 48 hours of receipt and the concerned person will get… Read More »
Bond for export of goods or services without payment of integrated tax (See rule 96 of CGST Rules 2017) I/We . . . . . . . . . . . . . .of. . . . . . . . . . . . . ,hereinafter called “obligor(s)”, am/are held and firmly bound to the President… Read More »
Increase in the Compensation Cess rate on cigarettes to make the total tax incidence on cigarettes in GST regime at par with the total tax incidence in pre-GST regime. In pursuance of the recommendations of the GST Council in its 14th Meeting held on 18.05.2017 and 19.05.2017, the Compensation Cess rates under Section 8 (2) of… Read More »
GST : to migrate from a complicated and multi tax system to a simpler tax system The tax rates on goods and services have been fixed taking into consideration, inter alia, the total indirect tax incidence in pre- GST regime, including cascading of taxes. The GST rates so notified are lower than the pre-GST tax… Read More »