Black Jack

Serving with excellence

Liability in case of transfer of business – GST

Section 85 of GST – Liability in case of transfer of business (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or... Continue Reading →


Demands and Recovery – GST

Section 73 of GST – 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 wilfulmisstatement or suppression of facts (1) Where it... Continue Reading →

GST – Inspection, Search, seizure and Arrest

Section 67 of GST – Power of inspection, search and seizure (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that– (a) a taxable person has suppressed any transaction relating to supply of goods... Continue Reading →

GST – Special Audit

Section 66 of GST – Special audit as per GST Act (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature... Continue Reading →

Audit by Authorities – GST

Section 65 of GST – Audit by tax authorities (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and... Continue Reading →

Summary Assessment – GST

Section 64 of GST – Summary assessment in certain special cases (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,... Continue Reading →

Assessment of unregistered persons

Section 63 of GST – Assessment of unregistered persons Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or whose registration has been... Continue Reading →

Assessment of non-filers of returns

Section 62 of GST – Assessment of non-filers of returns (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after... Continue Reading →

Scrutiny of GST Returns

Section 61 of GST – Scrutiny of returns as per GST Act (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... Continue Reading →

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