June 10, 2017
TRANSITIONAL PROVISIONS 165. General provisions Notwithstanding anything contained elsewhere in the Act and until specifically […]
June 10, 2017
General provisions relating to determination of tax – Demands And Recovery (1) Where the service […]
June 10, 2017
Determination of tax not paid or short paid or erroneously refunded or input tax credit […]
June 10, 2017
Determination of tax not paid or short paid or erroneously refunded or input tax credit […]
June 10, 2017
Power of CAG to call for information – Audit The proper officer shall, upon request […]
June 10, 2017
Special audit – Audit (1) If at any stage of scrutiny, enquiry, investigation or any […]
June 10, 2017
Audit by tax authorities – Audit (1) The [Commissioner of CGST/Commissioner of SGST] or any […]
June 10, 2017
Summary assessment in certain special cases – Assessment (1) The proper officer may, on any […]
June 10, 2017
Assessment of unregistered persons – Assessment Notwithstanding anything to the contrary contained in section 66 […]
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