Daily Archives: January 26, 2018

Section 74 of Nagaland GST Act 2017 ( Section 74 of Nagaland 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… Read More »

Section 73 of Nagaland GST Act 2017 ( Section 73 of Nagaland 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… Read More »

Section 72 of Nagaland GST Act 2017 ( Section 72 of Nagaland 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 of Nagaland GST Act 2017 ( Section 71 of Nagaland 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… Read More »

Section 70 of Nagaland GST Act 2017 ( Section 70 of Nagaland 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… Read More »

Section 69 of Nagaland GST Act 2017 ( Section 69 of Nagaland 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… Read More »

Section 68 of Nagaland GST Act 2017 ( Section 68 of Nagaland 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… Read More »

Section 67 of Nagaland GST Act 2017 ( Section 67 of Nagaland 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… Read More »

Section 66 of Nagaland GST Act 2017 ( Section 66 of Nagaland 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… Read More »

Section 65 of Nagaland GST Act 2017 ( Section 65 of Nagaland 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,… Read More »