RULE 138 OF THE CENTRAL GOODS & SERVICES TAX RULES, 2017, READ WITH RULE 138 OF THE HARYANA GOODS & SERVICES TAX RULES, 2017- E-WAY BILL – E-WAY BILL NOT REQUIRED FOR MOVEMENT OF GOODS WITHIN HARYANA NOTIFICATION NO. 46/ST-2, DATED 30-3-2018 RESCINDED BY NOTIFICATION NO.49/ST-2, DATED 19-4-2018 In exercise of the powers conferred by clause (d)… Read More »
MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 29th March, 2018/Chaitra 8, 1940 (Saka) The following Act of Parliament received the assent of the President on the 28th March, 2018, and is hereby published for general information:— THE PAYMENT OF GRATUITY (AMENDMENT) ACT, 2018 NO. 12 OF 2018 [28th March, 2018.] An Act… Read More »
Section 68 of Goa GST Act 2017 [ Section 68 of Goa 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 Goa GST Act 2017 [ Section 67 of Goa 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 Commissioner, has reasons to believe that–– (a) a taxable person has suppressed any transaction relating to supply… Read More »
Section 66 of Goa GST Act 2017 [ Section 66 of Goa 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 Deputy Commissioner, having regard to the nature and complexity of… Read More »
Section 65 of Goa GST Act 2017 [ Section 65 of Goa 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 »
Section 64 of Goa GST Act 2017 [ Section 64 of Goa 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 permission of… Read More »
Section 63 of Goa GST Act 2017 [ Section 63 of Goa 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 whose… Read More »
Section 62 of Goa GST Act 2017 [ Section 62 of Goa 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 39 or… Read More »
Section 61 of Goa GST Act 2017 [ Section 61 of Goa 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 discrepancies noticed,… Read More »