Tag: GST
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Section 57 of GST Act: Consumer Welfare Fund
Amended and updated notes on section 57 of CGST Act, 2017. Detail discussion on provisions and rules related to Consumer Welfare Fund.
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Section 58 of GST Act: Utilisation of Fund
Amended and updated notes on section 58 of CGST Act, 2017. Detail discussion on provisions and rules related to utilisation of Fund.
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Section 59 of GST Act: Self-assessment
Amended and updated notes on section 59 of CGST Act, 2017. Detail discussion on provisions and rules related to self-assessment.
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Section 60 of GST Act: Provisional assessment
Amended and updated notes on section 60 of CGST Act, 2017. Detail discussion on provisions and rules related to provisional assessment.
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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.