GST-Goods and Service Tax - 120. page

Goods and Services Tax Act – GST Law

Offences and penalties : (1) Where a taxable person who – (i) supplies any goods and/or services without issue of any invoice or issues an incorrect or false invoice with regard […]

Power of inspection, search and seizure : (1) Where the CGST/SGST officer, not below the rank of Joint Commissioner, has reasons to believe that – (a) a taxable person has suppressed […]

Power to arrest : (1) If the [Commissioner of CGST or the Commissioner of SGST] has reason to believe that any person has committed an offence punishable under clause (i) or […]

Power to summon persons to give evidence and produce documents : (1) Any [CGST/SGST officer], duly authorised by the competent authority in this behalf, shall have power to summon any person […]

Access to business premises : (1) Any CGST/SGST officer authorized by the [Additional/Joint Commissioner of CGST or SGST] shall have access to any business premises to inspect books of account, documents, computers, […]

Inspection of goods in movement : (1) The Central or a State Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding fifty […]

Payment of tax and other amount in installments : On an application filed by a taxable person, the [Commissioner/Chief Commissioner] may, for reasons to be recorded in writing, extend the time […]

Transfer of property to be void in certain cases : Where a person, after any tax has become due from him, creates a charge on or parts with the property belonging […]

Tax to be first charge on property : Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a taxable person or […]

Provisional attachment to protect revenue in certain cases : (1) Where during the pendency of any proceedings under section 46, section 47, section 48 or section 51, the Commissioner is of […]