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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 64 - Summary assessment in certain special cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... Summary assessment in certain special cases. 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess th .....

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Section 64 - Summary assessment in certain special cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... this section. (2) On an application made by the taxable person within thirty days from the date of receipt of order passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that such order is e .....

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Section 64 - Summary assessment in certain special cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  1. Section 83 - Provisional attachment to protect revenue in certain cases.
  2. 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.
  3. 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.
  4. Section 127 - Power to impose penalty in certain cases.
  5. Rule 100 - Assessment in certain cases

 

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