Section 65 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 65 Jharkhand 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… Read More »
Section 64 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 64 Jharkhand 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… Read More »
Section 63 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 63 Jharkhand 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… Read More »
Section 62 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 62 Jharkhand 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… Read More »
Section 61 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 61 Jharkhand 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… Read More »
LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21 st MEETING HELD ON 9TH SEPTEMBER, 2017 Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications… Read More »