Section 75 Karnataka GST Act 2017 [ Section 75 Karnataka GST Act 2017 explains General provisions relating to determination of tax and is covered in CHAPTER XV DEMANDS AND RECOVERY ] General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal,… Read More »
Section 74 Karnataka GST Act 2017 [ Section 74 Karnataka GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Determination of tax not… Read More »
Section 73 Karnataka GST Act 2017 [ Section 73 Karnataka 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 misstatement or suppression of facts and is covered in CHAPTER XV DEMANDS AND RECOVERY ] Determination of… Read More »
Section 72 Karnataka GST Act 2017 [ Section 72 Karnataka 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… Read More »
Section 71 Karnataka GST Act 2017 [ Section 71 Karnataka 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… Read More »
Section 70 Karnataka GST Act 2017 [ Section 70 Karnataka 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 power to summon any… Read More »
Section 69 Karnataka GST Act 2017 [ Section 69 Karnataka 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… Read More »
Section 68 Karnataka GST Act 2017 [ Section 68 Karnataka 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 Karnataka GST Act 2017 [ Section 67 Karnataka 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 Karnataka GST Act 2017 [ Section 66 Karnataka 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… Read More »