Section 68 of Sikkim GST Act 2017 [ Section 68 of Sikkim 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 of… Read More »
Section 67 of Sikkim GST Act 2017 [ Section 67 of Sikkim 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 reasons… Read More »
Section 66 of Sikkim GST Act 2017 [ Section 66 of Sikkim 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 regard… Read More »
Section 65 of Sikkim GST Act 2017 [ Section 65 of Sikkim 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 of… Read More »
Section 64 of Sikkim GST Act 2017 [ Section 64 of Sikkim 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 his… Read More »
Section 63 of Sikkim GST Act 2017 [ Section 63 of Sikkim 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 though… Read More »
Section 62 of Sikkim GST Act 2017 [ Section 62 of Sikkim 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 furnish… Read More »
Section 61 of Sikkim GST Act 2017 [ Section 61 of Sikkim 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 and… Read More »
Section 60 of Sikkim GST Act 2017 [ Section 60 of Sikkim 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 determine… Read More »
Section 59 of Sikkim GST Act 2017 [ Section 59 of Sikkim 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. Sikkim GST Act 2017 Sikkim… Read More »