Monthly Archives: August 2017

Section 73 Himachal Pradesh GST Act 2017 ( Section 73 Himachal Pradesh GST Act 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 mis-statement or suppression of facts  and is covered in CHAPTER-XV DEMANDS AND RECOVERY  ) Determination… Read More »

Section 72 Himachal Pradesh GST Act 2017 ( Section 72 Himachal Pradesh GST Act 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 of… Read More »

Section 71 Himachal Pradesh GST Act 2017 ( Section 71 Himachal Pradesh GST Act 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 Act, authorised by the proper officer not below the rank of Joint Commissioner shall have access to any place… Read More »

Section 70 Himachal Pradesh GST Act 2017 ( Section 70 Himachal Pradesh GST Act 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 Act shall have powers to summon… Read More »

Section 69 Himachal Pradesh GST Act 2017 ( Section 69 Himachal Pradesh 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 any person has committed any offence specified in clause (a) or clause (b) or clause (c) or… Read More »

Section 68 Himachal Pradesh GST Act 2017 ( Section 68 Himachal Pradesh 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… Read More »

Section 67 Himachal Pradesh GST Act 2017 ( Section 67 Himachal Pradesh 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… Read More »

Section 66 Himachal Pradesh GST Act 2017 ( Section 66 Himachal Pradesh 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… Read More »

Section 65 Himachal Pradesh GST Act 2017 ( Section 65 Himachal Pradesh 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… Read More »

Section 64 Himachal Pradesh GST Act 2017 ( Section 64 Himachal Pradesh 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… Read More »