Section 77 Assam GST Act 2017 ( Section 77 Assam GST Act 2017 Explains Tax wrongfully collected and paid to Central Government or State Government and is Covered in CHAPTER XV DEMANDS AND RECOVERY ) Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax and State tax… Read More »
Section 76 Assam GST Act 2017 ( Section 76 Assam GST Act 2017 Explains Tax collected but not paid to Government and is Covered in CHAPTER XV DEMANDS AND RECOVERY ) Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court… Read More »
Section 75 Assam GST Act 2017 ( Section 75 Assam 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 a court or Appellate Tribunal,… Read More »
Section 74 Assam GST Act 2017 ( Section 74 Assam 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 RECOVERY ) Determination of tax not paid… Read More »
Section 73 Assam GST Act 2017 ( Section 73 Assam 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 DEMANDS AND RECOVERY ) Determination of… Read More »
Section 72 Assam GST Act 2017 ( Section 72 Assam 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 village officers, officers of central… Read More »
Section 71 Assam GST Act 2017 ( Section 71 Assam 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 access to any place of… Read More »
Section 70 Assam GST Act 2017 ( Section 70 Assam 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 have power to summon any… Read More »
Section 69 Assam GST Act 2017 ( Section 69 Assam 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 mat a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause… Read More »
Section 68 Assam GST Act 2017 ( Section 68 Assam 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 value exceeding such amount as… Read More »