Daily Archives: September 10, 2017

Section 75 Jharkhand GST Act 2017 : General provisions relating to determination of tax.

By | September 10, 2017

Section 75 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 75 Jharkhand GST Act 2017 explains General provisions relating to determination of tax  and is covered in CHAPTER XV DEMANDS AND RECOVERY ) General provisions relating to determination of tax. 75. (1) Where the service of notice or issuance of order is stayed by an order of… Read More »

Section 74 Jharkhand GST Act 2017 : 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.

By | September 10, 2017

Section 74 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 74 Jharkhand GST Act 2017 explains 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  and is covered in CHAPTER XV DEMANDS AND… Read More »

Section 73 Jharkhand GST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.

By | September 10, 2017

Section 73 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 73 Jharkhand GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts  and is covered in CHAPTER XV… Read More »

Section 72 Jharkhand GST Act 2017 : Officers to assist proper officers.

By | September 10, 2017

Section 72 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 72 Jharkhand GST Act 2017 explains Officers to assist proper officers  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Officers to assist proper officers. 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including… Read More »

Section 71 Jharkhand GST Act 2017 : Access to business premises.

By | September 10, 2017

Section 71 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 71 Jharkhand GST Act 2017 explains Access to business premises  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Access to business premises. 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have… Read More »

Section 70 Jharkhand GST Act 2017 : Power to summon persons to give evidence and produce documents.

By | September 10, 2017

Section 70 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 70 Jharkhand GST Act 2017 explains Power to summon persons to give evidence and produce documents  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to summon persons to give evidence and produce documents. 70. (1) The proper officer under this Act shall… Read More »

Section 69 Jharkhand GST Act 2017 : Power to arrest.

By | September 10, 2017

Section 69 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 69 Jharkhand GST Act 2017 explains Power to arrest  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to arrest. 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b)… Read More »

Section 68 Jharkhand GST Act 2017 : Inspection of goods in movement.

By | September 10, 2017

Section 68 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 68 Jharkhand GST Act 2017 explains Inspection of goods in movement  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Inspection of goods in movement. 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of… Read More »

Section 67 Jharkhand GST Act 2017 : Power of inspection, search and seizure.

By | September 10, 2017

Section 67 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 67 Jharkhand GST Act 2017 explains Power of inspection, search and seizure.  and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST ) Power of inspection, search and seizure. 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe… Read More »

Section 66 Jharkhand GST Act 2017 : Special audit.

By | September 10, 2017

Section 66 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 66 Jharkhand GST Act 2017 explains Special audit  and is covered in CHAPTER XIII AUDIT ) Special audit. 66. (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… Read More »

Section 65 Jharkhand GST Act 2017 : Audit by tax authorities.

By | September 10, 2017

Section 65 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 65 Jharkhand GST Act 2017 explains Audit by tax authorities.  and is covered in CHAPTER XIII AUDIT ) Audit by tax authorities. 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered… Read More »

Section 64 Jharkhand GST Act 2017 : Summary assessment in certain special cases.

By | September 10, 2017

Section 64 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 64 Jharkhand GST Act 2017 explains Summary assessment in certain special cases  and is covered in CHAPTER XII ASSESSMENT ) Summary assessment in certain special cases. 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with… Read More »

Section 63 Jharkhand GST Act 2017 : Assessment of unregistered persons.

By | September 10, 2017

Section 63 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 63 Jharkhand GST Act 2017 explains Assessment of unregistered persons.  and is covered in CHAPTER XII ASSESSMENT ) Assessment of unregistered persons. 63. Notwithstanding anything to the contrary contained in section 73 or section 74,where a taxable person fails to obtain registration even though liable to do… Read More »

Section 62 Jharkhand GST Act 2017 : Assessment of non-filers of returns.

By | September 10, 2017

Section 62 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 62 Jharkhand GST Act 2017 explains Assessment of non-filers of returns  and is covered in CHAPTER XII ASSESSMENT ) Assessment of non-filers of returns. 62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return… Read More »

Section 61 Jharkhand GST Act 2017 : Scrutiny of Returns

By | September 10, 2017

Section 61 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 61 Jharkhand GST Act 2017 explains Scrutiny of Returns  and is covered in CHAPTER XII ASSESSMENT ) Scrutiny of Returns. 61. (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him… Read More »