Daily Archives: September 26, 2017

Section 74 Kerala GST Ordinance 2017 [ Section 74 Kerala GST Ordinance 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 Kerala GST Ordinance 2017 [ Section 73 Kerala GST Ordinance 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 Kerala GST Ordinance 2017 [ Section 72 Kerala GST Ordinance 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 Kerala GST Ordinance 2017 [ Section 71 Kerala GST Ordinance 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 Ordinance, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of… Read More »

Section 70 Kerala GST Ordinance 2017 [ Section 70 Kerala GST Ordinance 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 Ordinance shall have power to summon any… Read More »

Section 69 Kerala GST Ordinance 2017 [ Section 69 Kerala GST Ordinance 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 Kerala GST Ordinance 2017 [ Section 68 Kerala GST Ordinance 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 Kerala GST Ordinance 2017 [ Section 67 Kerala GST Ordinance 2017 explains Special audit 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 suppressed any… Read More »

Section 66 Kerala GST Ordinance 2017 [ Section 66 Kerala GST Ordinance 2017 explains Special audit and is covered in CHAPTER XIII Audit by tax authorities] 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… Read More »

Section 65 Kerala GST Ordinance 2017 [ Section 65 Kerala GST Ordinance 2017 explains Audit by tax authorities  and is covered in CHAPTER XIII Audit by tax authorities] 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… Read More »