Section 72 Gujarat GST Act 2017 ( Section 72 Gujarat 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 central tax… Read More »
Section 71 Gujarat GST Act 2017 ( Section 71 Gujarat 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 of business… Read More »
Section 70 Gujarat GST Act 2017 ( Section 70 Gujarat GST Act 2017 explains Powers to summon persons to give evidence and produce documents and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Powers to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power to summon any person… Read More »
Section 69 Gujarat GST Act 2017 ( Section 69 Gujarat 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 a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d)… Read More »
Section 68 Gujarat GST Act 2017 ( Section 68 Gujarat 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 may… Read More »
Section 67 Gujarat GST Act 2017 ( Section 67 Gujarat 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 has… Read More »
Section 66 Gujarat GST Act 2017 ( Section 66 Gujarat 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 Gujarat GST Act 2017 ( Section 65 Gujarat 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 such… Read More »
Section 64 Gujarat GST Act 2017 ( Section 64 Gujarat 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 Commissioner… Read More »
Section 63 Gujarat GST Act 2017 ( Section 63 Gujarat 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 »