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Section 61 of GST Act: Scrutiny of returns
Amended and updated notes on section 61 of CGST Act, 2017. Detail discussion on provisions and rules related to scrutiny of returns.
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Section 62 of GST Act: Assessment of non-filers of returns
Amended and updated notes on section 62 of CGST Act, 2017. Detail discussion on provisions and rules related to assessment of non-filers of returns.
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Section 63 of GST Act: Assessment of non-filers of returns
Amended and updated notes on section 63 of CGST Act, 2017. Detail discussion on provisions and rules related to assessment of unregistered persons.
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Section 64 of GST Act: Assessment of non-filers of returns
Amended and updated notes on section 64 of CGST Act, 2017. Detail discussion on provisions and rules related to summary assessment in certain special cases.
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Section 65 of GST Act: Audit by tax authorities
Amended and updated notes on section 65 of CGST Act, 2017. Detail discussion on provisions and rules related to audit by tax authorities.
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Section 66 of GST Act: Special audit
Amended and updated notes on section 65 of CGST Act, 2017. Detail discussion on provisions and rules related to special audit.
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Section 67 of GST Act: Power of inspection, search and seizure
Amended and updated notes on section 67 of CGST Act, 2017. Detail discussion on provisions and rules related to power of inspection, search and seizure.
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Section 68 of GST Act: Inspection of goods in movement
Amended and updated notes on section 68 of CGST Act, 2017. Detail discussion on provisions and rules related to inspection of goods in movement.
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Section 69 of GST Act: Power to arrest
Amended and updated notes on section 69 of CGST Act, 2017. Detail discussion on provisions and rules related to power to arrest.
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Section 70 of GST Act: Power to summon persons to give evidence and produce documents
Amended and updated notes on section 70 of CGST Act, 2017. Provisions and rules related to power to summon persons to give evidence and produce documents.
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Section 71 of GST Act: Access to business premises
Amended and updated notes on section 71 of CGST Act, 2017. Detail discussion on provisions and rules related to access to business premises.
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Section 72 of GST Act: Officers to assist proper officers
Amended and updated notes on section 72 of CGST Act, 2017. Detail discussion on provisions and rules related to officers to assist proper officers.