Daily Archives: January 31, 2018

Section 67 of Punjab GST Act 2017 : Power of inspection, search and seizure.

By | January 31, 2018

Section 67 of Punjab GST Act 2017 ( Section 67 of Punjab 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 Punjab GST Act 2017 : Special audit.

By | January 31, 2018

Section 66 of Punjab GST Act 2017 ( Section 66 of Punjab 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 Punjab GST Act 2017 : Audit by tax authorities.

By | January 31, 2018

Section 65 of Punjab GST Act 2017 ( Section 65 of Punjab 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 Punjab GST Act 2017 : Summary assessment in certain special cases.

By | January 31, 2018

Section 64 of Punjab GST Act 2017 ( Section 64 of Punjab 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 Punjab GST Act 2017 : Assessment of unregistered persons.

By | January 31, 2018

Section 63 of Punjab GST Act 2017 ( Section 63 of Punjab 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 Punjab GST Act 2017 : Assessment of non-filers of returns.

By | January 31, 2018

Section 62 of Punjab GST Act 2017 ( Section 62 of Punjab 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 Punjab GST Act 2017 : Scrutiny of returns.

By | January 31, 2018

Section 61 of Punjab GST Act 2017 ( Section 61 of Punjab 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 Punjab GST Act 2017 : Provisional assessment.

By | January 31, 2018

Section 60 of Punjab GST Act 2017 ( Section 60 of Punjab 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 »