Section 69 of Tamil Nadu GST Act 2017 ( Section 69 of Tamil Nadu GST Act 2017 explains Power to arrest and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) [Enforced with effect from 1-7-2017.] Power to arrest 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a)… Read More »
Section 68 of Tamil Nadu GST Act 2017 ( Section 68 of Tamil Nadu GST Act 2017 explains Inspection of goods in movement and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) [Enforced with effect from 1-7-2017.] Inspection of goods in movement 68. (1) The Government may require the person in charge of a conveyance carrying any consignment… Read More »
Section 67 of Tamil Nadu GST Act 2017 ( Section 67 of Tamil Nadu GST Act 2017 explains Power of inspection, search and seizure and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) [Enforced with effect from 1-7-2017.] Power of inspection, search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has… Read More »
Section 66 of Tamil Nadu GST Act 2017 ( Section 66 of Tamil Nadu GST Act 2017 explains Special audit and is covered in CHAPTER XIII AUDIT ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 65 of Tamil Nadu GST Act 2017 ( Section 65 of Tamil Nadu GST Act 2017 explains Audit by tax authorities and is covered in CHAPTER XIII AUDIT ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 64 of Tamil Nadu GST Act 2017 ( Section 64 of Tamil Nadu GST Act 2017 explains Summary assessment in certain special cases and is covered in CHAPTER XII ASSESSMENT ) [Enforced with effect from 1-7-2017.] Summary assessment in certain special cases 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to… Read More »
Section 63 of Tamil Nadu GST Act 2017 ( Section 63 of Tamil Nadu GST Act 2017 explains Assessment of unregistered persons and is covered in CHAPTER XII ASSESSMENT ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 62 of Tamil Nadu GST Act 2017 ( Section 62 of Tamil Nadu GST Act 2017 explains Assessment of non-filers of returns and is covered in CHAPTER XII ASSESSMENT ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 61 of Tamil Nadu GST Act 2017 ( Section 61 of Tamil Nadu GST Act 2017 explains Scrutiny of returns and is covered in CHAPTER XII ASSESSMENT ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 60 of Tamil Nadu GST Act 2017 ( Section 60 of Tamil Nadu GST Act 2017 explains Provisional assessment and is covered in CHAPTER XII ASSESSMENT ) [Enforced with effect from 1-7-2017.] 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… Read More »