June 10, 2017
Assessment of non-filers of returns – Assessment (1) Where a registered taxable person fails to furnish the return required under section 34 or section 40, even after the service of […]
June 10, 2017
Scrutiny of returns – Assessment (1) The proper officer may scrutinize the return and related particulars furnished by the taxable person to verify the correctness of the return in such […]
June 10, 2017
Provisional Assessment – Assessment (1) Where the taxable person is unable to determine the value of goods and/or services or determine the rate of tax applicable thereto, he may request […]
June 10, 2017
Self-Assessment – Assessment Every registered taxable person shall himself assess the taxes payable under this Act and furnish a return for each tax period as specified under section 34.
June 10, 2017
91.Confiscation or penalty not to interfere with other punishments No confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction […]
June 10, 2017
90.Confiscation of goods and/or conveyances and levy of penalty (1) If any person – (i) supplies or receives any goods in contravention of any of the provisions of this Act […]
June 10, 2017
89.Detention, seizure and release of goods and conveyances in transit (1) Where any person transports any goods or stores any goods while they are in transit in contravention of the […]
June 10, 2017
REPEAL AND SAVING 164. Repeal and saving (1) From the date of commencement of the Act, the (State) General Sales Tax/Value Added Tax Act, the Central Excise Act 1944, and […]
June 10, 2017
88.Power to impose penalty in certain cases Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under […]
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