June 10, 2017
169. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations (1) A registered taxable person, who was not liable to […]
June 10, 2017
Power to summon persons to give evidence and produce documents – Inspection, Search, Seizure And Arrest (1) Any [CGST/SGST officer], duly authorised by the competent authority in this behalf, shall […]
June 10, 2017
Continuation and validation of certain recovery proceedings – Demands And Recovery (1) Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under […]
June 10, 2017
168. Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations A registered taxable person, other than a person opting to pay […]
June 10, 2017
Provisional attachment to protect revenue in certain cases – Demands And Recovery (1) Where during the pendency of any proceedings under section 60, 61, 62 , 66, 67 or 79 […]
June 10, 2017
Power to arrest – Inspection, Search, Seizure And Arrest (1) If the [Commissioner of CGST or the Commissioner of SGST] has reason to believe that any person has committed an […]
June 10, 2017
167. Amount of CENVAT credit carried forward in a return to be allowed as input tax credit A registered taxable person, other than a person opting to pay tax under […]
June 10, 2017
Inspection of goods in movement – Inspection, Search, Seizure And Arrest (1) The Central or a State Government may require the person in charge of a conveyance carrying any consignment […]
June 10, 2017
Power of inspection, search and seizure – Inspection, Search, Seizure And Arrest (1) Where the CGST/SGST officer, not below the rank of Joint Commissioner, has reasons to believe that – […]
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