section 69 of CGST Act section 69 of CGST Act provide for the power to arrest in GST. “(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause
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 67 of CGST Act Section 67 of CGST Act provide for the inspection,search and seizure in GST. “(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable person has suppressed any transaction relating to
Section 66 of CGST Act Section 66 of CGST Act provide for the special audit in GST. “(1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the
Section 65 of CGST Act 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 authorised by him, by way
Section 64 of CGST Act 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 of Additional Commissioner or Joint Commissioner, proceed
Section 60 of CGST Act Section 60 of CGST Act provide for the provisional assessment in GST. Rules for assessment are also issued by CBEC. “(1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or
GST Advance ruling rules GST Advance ruling rules are released by CBEC. 1. Qualification and appointment of members of the Authority for Advance Ruling The Central Government and the State Government shall appoint an officer having the experience of not less than three years in
GST Appeals and revision rules GST Appeals and revision rules are released by CBEC. 1. Appeal to the Appellate Authority (1) An appeal to the Appellate Authorityundersub-section (1) of section 107 of the Act shall be filed in FORMGSTAPL-01,[either] electronically [or otherwise] as may
GST Accounts and records rules ACCOUNTS AND RECORDS 1. Maintenance of accounts by registered persons (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services
