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 »
Section 59 of Tamil Nadu GST Act 2017 ( Section 59 of Tamil Nadu GST Act 2017 explains Self-assessment and is covered in CHAPTER XII ASSESSMENT ) [Enforced with effect from 1-7-2017.] 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. Tamil Nadu GST… Read More »
Section 58 of Tamil Nadu GST Act 2017 ( Section 58 of Tamil Nadu GST Act 2017 explains Utilisation of Fund and is covered in CHAPTER XI REFUNDS ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 57 of Tamil Nadu GST Act 2017 ( Section 57 of Tamil Nadu GST Act 2017 explains Consumer Welfare Fund and is covered in CHAPTER XI REFUNDS ) [Enforced with effect from 1-7-2017.] Consumer Welfare Fund 57. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,— (a) the… Read More »
Section 56 of Tamil Nadu GST Act 2017 ( Section 56 of Tamil Nadu GST Act 2017 explains Interest on delayed refunds and is covered in CHAPTER XI REFUNDS ) [Enforced with effect from 1-7-2017.] Interest on delayed refunds 56. If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty… Read More »
Section 55 of Tamil Nadu GST Act 2017 ( Section 55 of Tamil Nadu GST Act 2017 explains Refund in certain cases and is covered in CHAPTER XI REFUNDS ) [Enforced with effect from 1-7-2017.] Refund in certain cases 55. The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or… Read More »
Section 54 of Tamil Nadu GST Act 2017 ( Section 54 of Tamil Nadu GST Act 2017 explains Refund of tax and is covered in CHAPTER XI REFUNDS ) [Enforced with effect from 1-7-2017.] Refund of tax 54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him,… Read More »