Section 64 of the CGST Act: Summary assessment in certain special cases
Section 64 of the CGST Act: Summary assessment in certain special cases— (1) The proper officer may, on any evidence showing a tax liability of...
Section 64 of the CGST Act: Summary assessment in certain special cases— (1) The proper officer may, on any evidence showing a tax liability of...
Section 63 of the CGST Act: Assessment of unregistered persons— Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable...
Section 62 of the CGST Act: Assessment of non-filers of returns— (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where...
Section 61 of the CGST Act: Scrutiny of returns— (1) The proper officer may scrutinize the return and related particulars furnished by the registered person...
Section 60 of the CGST Act: Provisional assessment— (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the...
Section 59 of the CGST Act: Self-assessment— Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax...
Section 58 of the CGST Act: Utilisation of Fund— (1) All sums credited to the Fund shall be utilised by the Government for the welfare...
Section 57 of the CGST Act: Consumer Welfare Fund— The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall...
Section 56 of the CGST Act: Interest on delayed refunds— If any tax ordered to be refunded under sub-section (5) of section 54 to any...
Section 56 of the CGST Act: Interest on delayed refunds— If any tax ordered to be refunded under sub-section (5) of section 54 to any...