June 10, 2017
TRANSITIONAL PROVISIONS 165. General provisions Notwithstanding anything contained elsewhere in the Act and until specifically so or otherwise prescribed or notified or done in accordance with the provisions of the […]
June 10, 2017
General provisions relating to determination of tax – Demands And Recovery (1) Where the service of notice or issuance of order is stayed by an order of a Court, the […]
June 10, 2017
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts […]
June 10, 2017
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or […]
June 10, 2017
Power of CAG to call for information – Audit The proper officer shall, upon request made in this behalf, make available to the Comptroller and Auditor General of India or […]
June 10, 2017
Special audit – Audit (1) If at any stage of scrutiny, enquiry, investigation or any other proceedings before him, any officer not below the rank of [Deputy/Assistant Commissioner] having regard […]
June 10, 2017
Audit by tax authorities – Audit (1) The [Commissioner of CGST/Commissioner of SGST] or any officer authorised by him, by way of a general or a specific order, may undertake […]
June 10, 2017
Summary assessment in certain special cases – Assessment (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous […]
June 10, 2017
Assessment of unregistered persons – Assessment Notwithstanding anything to the contrary contained in section 66 or section 67 , where a taxable person fails to obtain registration even though liable […]
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