Expert Knowledge, Straight from Practitioners.

Section 70 CGST Act: Power to summon(Updated till July 2024)

Section 70 CGST Act Section 70 CGST Act provide for the Power to summon persons to give evidence and produce documents. “(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to

Section 64 of CGST Act: Summary Assessment in Certain Special Cases (Updated till July 2024)

Section 64 of CGST Act : Summary assessment in certain special cases Section 64 of CGST Act provide for the summary assessment. “(1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission

Section 78 of CGST Act: recovery proceedings(Updated till July 2024)

Section 78 of CGST Act Section 78 of CGST Act provide for the initiation of recovery proceedings. “Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months

Section 68 of CGST Act: inspection of goods in movement(Updated till July 2024)

Section 68 of CGST Act Section 68 of CGST Act provide for the inspection of Goods in movement. “(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to

Section 63 of CGST Act: Assessment of Unregistered Persons (Updated till on July 2024)

Section 63 of CGST Act : Assessment of Unregistered Persons Section 63 of CGST Act provide for the assessment of unregistered person in GST. “Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even

GST Compliance

Section 52 of CGST Act: TCS by E-commerce (Updated till July 2024)

Section 52 of CGST Act of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 47 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a

Section 72 of CGST Act: Officers to Assist Proper Officers (Updated till on July 2024)

Section 72 of CGST Act : Officers to assist proper officers Section 72 of CGST Act provide for the officers to assist the GST proper officer. “(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village

Section 65 of CGST Act: Audit by Tax Authorities (Updated till on July 2024)

Section 65 of CGST Act : Audit by Tax Authorities Section 65 of CGST Act provide for the audit by the tax authorities. Audit rules are also released by CBEC. These rules have procedure and prescribed forms for Audit. “(1) The Commissioner or any officer

GST Compliance

Section 47 of CGST Act: Levy of late fees (updated till on July 2024)

Section 47 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 47 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different

Section 59 of CGST Act: Self Assesment (updated till July 2024)

Section 59 of CGST Act as self Assesment upto oct 2023 Section 59 of CGST Act provide for the self assessment in GST “Every registered person shall self assess the taxes payable under this Act and furnish a return for each tax period as specified

Section 48 of CGST Act: GST practitioners (updated till on July 2024)

Section 48 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 48 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different

GST Compliance

Section 45 of CGST Act: Final Return (till updated July 2024)

Section 45 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 40 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color.