Section 74 of CGST Act “Section 74 of CGST Act provide for Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. (1) Where
Section 73 of CGST Act : Section 73 of CGST Act Determine the tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised in non fraud cases “(1) Where it appears to the proper officer that any tax
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 71 of CGST Act : Access to business premises Section 71 of CGST Act provide for the access to the business premises. GST officers will need to access the business premises to conduct various proceedings like scrutiny, audit, verification etc. “(1) Any officer under
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
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
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 62 of CGST Act : Section 62 of CGST Act provide for the assessment of non- filers of return. “(1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39
Section 61 of CGST Act: Scrutiny of returns Section 61 of CGST Act provide for the scrutiny of returns.Proper officer is given power to scrutinize the returns with the data provided to verify their correctness. “(1) The proper officer may scrutinize the return and related
Section 49B of CGST Act: Order of utilisation of input tax credit. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub section (5) of section 49, the Government may, on the recommendations of the Council,
