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.

Amended and updated notes on section 70 of CGST Act, 2017. Detail discussion on provisions and rules related to power to summon persons to give evidence and produce documents.

Chapter XIV (Sections 6772) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to inspection, search, seizure and arrest. Section 70 of CGST 2017 provides for power to summon persons to give evidence and produce documents.

Recently, we have discussed in detail section 69 (Power to arrest) of CGST Act 2017. Today, we learn the provisions of section 70 of Central GST Act 2017.

Section 70 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 70 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XIV
Chapter NameInspection, Search, Seizure and Arrest
Section No.70
Section NamePower to summon persons to give evidence and produce documents
Updated 2024 EditionGST Law Book PDF

Section 70 of Central GST – Power to summon persons to give evidence and produce documents1

Section 70 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 70(1) of CGST Act

Section 70(1): The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908.

Section 70(2) of CGST Act

Section 70(2): Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code.

  1. Section 70 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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