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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter XII ASSESSMENT This

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Section 61 - Scrutiny of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... 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 of the discrepancies noticed, if any, in such manner as may be .....

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Section 61 - Scrutiny of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. 09/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  1. Section 74 - 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 wilfull-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  2. Section 73 - 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. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Section 67 - Power of inspection, search and seizure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  4. Section 66 - Special audit. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  5. Section 65 - Audit by tax authorities. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  6. Rule 99 - Scrutiny of returns - Central Goods and Services Tax Rules, 2017

 

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