Power to summon persons to give evidence and produce documents : The proper officer under the Act shall have power to summon any person whose attendance he considers necessary either […]
GST-Goods and Service Tax - 325. page
Goods and Services Tax Act – GST Law
Access to business premises for inspection and audit
Access to business premises for inspection and audit : Any officer under this Act, authorized by the proper officer not below rank of Joint Commissioner, shall have access to any […]
Submission of records for audit and scrutiny
Submission of records for audit and scrutiny : Every person in charge of premises referred to in section 71(1) shall, on demand, make available to the officer authorized under section […]
Transit checks – Inspection of goods in movement
Transit checks – Inspection of goods in movement : The Central or a State Government may require the person in charge of a conveyance carrying any consignment of goods of […]
Purchase of goods or services from business premises to check tax invoice
Purchase of goods or services from business premises to check tax invoice : The Commissioner or an officer authorised by him may cause purchase of any goods or services or […]
Power of inspection
Power of inspection : CGST/SGST/UTGST officer, not below the rank of Joint Commissioner can authorize in writing any other officer of CGST/SGST/UTGST to inspect any places of business of the […]
Search and seizure of goods, documents, books or things
Search and seizure of goods, documents, books or things : Where the CGST/SGST/UTGST officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under section […]
Forms under Refund Rules
Forms under Refund Rules : Form No. […]
Powers to enable officers to implement law
Powers to enable officers to implement law : Various powers are given to GST Officers, so that GST law can be implemented properly and there should not be tax evasion. […]
Consumer Welfare Fund
Consumer Welfare Fund : All credits to the Consumer Welfare Fund shall be made under rule 4(4) – Rule 8(1) of Refund Rules. Any amount, having been credited to the […]