Section 67 of Manipur GST Act 2017 ( Section 67 of Manipur 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)… Read More »
Section 66 of Manipur GST Act 2017 ( Section 66 of Manipur 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… Read More »
Section 65 of Manipur GST Act 2017 ( Section 65 of Manipur 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… Read More »
Section 64 of Manipur GST Act 2017 ( Section 64 of Manipur 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… Read More »
Section 63 of Manipur GST Act 2017 ( Section 63 of Manipur 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… Read More »
Section 62 of Manipur GST Act 2017 ( Section 62 of Manipur 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 under section… Read More »
Section 61 of Manipur GST Act 2017 ( Section 61 of Manipur 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 of the… Read More »
Section 60 of Manipur GST Act 2017 ( Section 60 of Manipur GST Act 2017 explains Provisional Assessment and is covered in Chapter XII : ASSESSMENT) Provisional Assessment 60. (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax… Read More »
Section 59 of Manipur GST Act 2017 ( Section 59 of Manipur GST Act 2017 explains Self-Assessment and is covered in Chapter XII : ASSESSMENT) Self-Assessment 59. Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39. Manipur GST Act 2017 Manipur GST Rules 2017… Read More »
Section 58 of Manipur GST Act 2017 ( Section 58 of Manipur GST Act 2017 explains Utilisation of Fund and is covered in Chapter XI : REFUNDS ) Utilisation of Fund 58. (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed. (2) The… Read More »