Section 69 Assam GST Act 2017 ( Section 69 Assam 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 mat a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause… Read More »
Section 68 Assam GST Act 2017 ( Section 68 Assam 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 Assam GST Act 2017 ( Section 67 Assam 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 Assam GST Act 2017 ( Section 66 Assam 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 the case… Read More »
Section 65 Assam GST Act 2017 ( Section 65 Assam 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, at… Read More »
Section 64 Assam GST Act 2017 ( Section 64 Assam GST Act 2017 Explains Summary assessment is certain special cases and is Covered in CHAPTER XII ASSESSMENT ) Summary assessment is 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 Assam GST Act 2017 ( Section 63 Assam 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 Assam GST Act 2017 ( Section 62 Assam GST Act 2017 Explains Assessment of non-filters of returns and is Covered in CHAPTER XII ASSESSMENT ) Assessment of non-filters 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 Assam GST Act 2017 ( Section 61 Assam 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 »
Section 60 Assam GST Act 2017 ( Section 60 Assam 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, he… Read More »