GST Section 95 to 101

 Advance Ruling

95. Definitions. In this Section, except if the setting in any case requires, 

(a) "advance decision" signifies a choice given by the Power or on the other hand the Investigative Position to a candidate on issues or on questions determined in sub-segment (2) of area 97 or subsection (1) of segment 100, comparable to the stockpile of merchandise and or then again benefits or both being embraced proposed to be attempted

by the candidate;

(b) "Investigative Power" signifies the Re-appraising Expert for Advance

Administering comprised under segment 99 ;

(c) "candidate" signifies any individual enrolled or burning of getting

enrollment under this Demonstration ;

(d) "application" signifies an application made to the Authority under

sub-area (1) of segment 97

(e) "Authority" signifies the Expert for Advance Decision, comprised

under segment 96 ;

(f) "Investigative Power" signifies the Redrafting Expert for Advance

Administering comprised under segment 99.

96. Constitution of Expert for Advance Decision. - - (1) The Public authority

will, by notice, comprise a Position to be known as the Jammu and

Kashmir Expert for Advance Decision

(2) The Authority will comprise of- -

(I) one part from among the officials of focal assessment; and

(ii) one part from among the officials of State charge, to be selected

by the Focal Government and the State Government respective

(3) The capabilities, the technique for arrangement of the individuals and

the agreements of their administrations will be, for example, might be endorsed.

97. Application for advance decision. - - (1) A candidate envious of getting a development administering under this Section might make an application in

such structure and way and joined by such charge as might be recommended,

expressing the inquiry on which the development administering is looked for.

(2) The inquiry on which the development administering is looked for under this Demonstration,

will be in regard of, -----------------------------------

(a) characterization of any labor and products or both;

(b) materialness of a warning gave under the arrangements of

this Demonstration.

(c) assurance of time and worth of supply of labor and products

or then again both;

(d) suitability of information tax reduction of expense paid or considered to have

been paid ;

(e) assurance of the responsibility to pay charge on any labor and products

or on the other hand both ;

(f) whether candidate is expected to be enrolled ;

(g) whether something specific done by the candidate concerning

any labor and products or the two adds up to or brings about an inventory of

labor and products or both, inside the importance of that term.

98. Technique on receipt of utilization.

- - (1) On receipt of an application, the Authority will cause a duplicate thereof to be sent to the concerned

official and, if essential, call upon him to outfit the pertinent records :

Given that where any records have been called for by the Expert in any case, such records will, straightaway, be gotten back to the said concerned official.

(2) The Authority may, in the wake of looking at the application and the records called for and in the wake of hearing the candidate or his approved agent and the concerned official or his approved agent, by request, either concede or reject the application

Given that the Authority will not concede the application where the in query brought up in the application is, now forthcoming or chose in any procedures in the instance of a candidate under any of the arrangements of this Demonstration:

Given further that no application will be dismissed under this subsection except if an opportu

Given likewise that where the application is dismissed, the purposes behind such

dismissal will be determined in the request

(3) A duplicate of each and every request made under sub-segment (2) will be shipped off the

candidate and to the concerned official

(4) Where an application is conceded under sub-segment (2), the Power will, subsequent to looking at such further material as might be set before it by the candidate or acquired by the Power and in the wake of giving a chance of being heard to the candidate or his approved delegate as well with regards to the concerned official or his approved agent, articulate its development administering on the inquiry determined in the application.

(5) Where the individuals from the Authority vary on any inquiry on which

the development administering is looked for, they will express the point or focuses on which they vary and make a reference to the Investigative Expert for hearing and choice

on such inquiry.

(6) The Authority will articulate its development administering recorded as a hard copy inside ninety days from the date of receipt of utilization.

(7) A duplicate of the development administering articulated by the Authority properly

endorsed by the individuals and guaranteed in such way as might be recommended will

be shipped off the candidate, the concerned official and the jurisdictional official

after such profession.

99. Constitution of Redrafting Expert for Advance Decision.

- The Government will, by notice, comprise a Position to be known as Jammu and Kashmir Redrafting Expert for Advance Decision for Products and Administrations Assessment for hearing requests against the development administering articulated by the Development Administering Authority comprising of- -

(I) the Main Magistrate of focal duty as assigned by the Board; and (ii) the Commissioner of State tax.

100. Appeal to the Investigative Power.

- - (1) The concerned official, the jurisdictional official or a candidate abused by any development administering articulated under sub-segment (4) of area 98, may interest the

Re-appraising Power

(2) Each allure under this part will be recorded inside a time of thirty days from the date on which the decision tried to be pursued against is imparted to the concerned official, the jurisdictional official and the candidate:

Given that the Re-appraising Authority may, assuming it is fulfilled that the litigant was kept by an adequate reason from introducing the allure inside the expressed time of thirty days, permit it to be introduced inside a further period not surpassing thirty days.

(3) Each allure under this part will be in such structure, went with by such expense and checked in such way as might be endorsed.

101. Orders of Re-appraising Power. -

- (1) The Investigative Authority may, in the wake of giving the gatherings to the allure or reference a chance of being heard, pass such request as it suspects fit, affirming or adjusting the decision

pursued against or alluded to.

(2) The request alluded to in sub-segment (1) will be passed inside a period of ninety days from the date of recording of the allure under segment 100 or a reference under sub-segment (5) of area 98.

(3) Where the individuals from the Re-appraising Authority contrast on any point or focuses alluded to in allure or reference, it will be considered that no development administering can be given in regard of the inquiry under the allure or reference.

(4) A duplicate of the development administering articulated by the Re-appraising Power

appropriately endorsed by the Individuals and affirmed in such way as might be recommended will be shipped off the candidate, the concerned official, the jurisdictional official what's more, to the Power after such profession.

GST Section 85 to 94

 Responsibility to Pay in Specific Cases

GST Section 85. Responsibility in the event of move of business. - (1) Where an available individual, responsible to pay charge under this Demonstration, moves his business in entire or to some extent, by deal, gift, rent, leave and permit, recruit or in some other way at all, the available individual and the individual to whom the business is so moved will, mutually and severally, be responsible entirely or to the degree of such exchange, to pay the assessment, interest or any punishment due from the available individual up to the hour of such exchange, whether such expense, interest or punishment not entirely set in stone previously such exchange, however has stayed neglected or is resolved from that point.

(2) Where the transferee or of a business alluded to in sub-segment (1)continues such business either in his own name or in another name, he will be at risk to pay charge on the stockpile of labor and products or both affected by him with impact from the date of such exchange and will, on the off chance that he is an enrolled individual under this Demonstration, apply inside the endorsed time for alteration of his authentication of enlistment.86. Obligation of specialist and head. — Where a specialist supplies or gets any available merchandise in the interest of his head, such specialist and his chief will, be mutually and severally, be obligated to pay the duty payable on such merchandise under the Demonstration.

86. Responsibility of specialist and head. — Whereas specialist supplies or gets any available products in the interest of his head, such specialist and his chief will, be mutually and severally, be obligated to pay the duty payable on such merchandise under the Demonstration.

87. Obligation in the event of combination or consolidation of organizations. -

(1) When at least two organizations are amalgamated or converged in compatibility of a request for Court or of Council etc. and the request is to produce results from a date prior to the date of the request and any at least two of such organizations have provided or gotten any labor and products or both to or from one another during the period beginning on the date from which the request produces results till the date of the request, then, at that point, such exchanges of supply and receipt will be remembered for the turnover of supply or receipt of the separate organizations and they will be obligated to appropriately burden.

(2) Despite whatever contained in the said request, for the reasons for this Demonstration, the said at least two organizations will be treated as particular organizations for the period up to the date of the said request and the enlistment authentications of the said organizations will be dropped with impact from the date of the said request.

88. Obligation in the event of organization in liquidation.

-(1) When any organization is being wrapped up whether compelled of a court or Council etc., each individual selected as collector of any resources of an organization (henceforth in this part alluded to as the "vendor"), will, in no less than thirty days after his arrangement, give implication of his arrangement to the Chief.

(2) The Official will, in the wake of making such request or calling for such data as he might consider fit, advise the vendor in somewhere around 90 days from the date on which he gets hint of the arrangement of the out let, the sum which according to the Chief would be adequate to accommodate any expense, interest or punishment which is then, at that point, or is reasonable from there on to become, payable by the organization.

(3) When any privately owned business is wrapped up and any expense, interest or not entirely settled under this Follow up on the organization for any period, whether previously or over or after its liquidation, can't be recuperated, then each individual who was a head of such organization whenever during the period for which the expense was expected will, together and severally, be obligated for the installment of such assessment, interest or punishment, except if he demonstrates as per the general inclination of the Magistrate that such non-recuperation can't be ascribed to any net disregard, misfeasance or break of obligation on his part comparable to the undertakings of the organization.

89. Risk of heads of privately owned business. 

(1). Regardless anything contained in the Organizations Act, 2013 (18 of 2013), where any assessment, interest or punishment due from a privately owned business in regard of any stock of labor and products or both for any period can't be recuperated, then, at that point, each individual who was a head of the privately owned business during such period will, mutually and severally, be at risk for the installment of such duty, interest or punishment except if he demonstrates that the non-recuperation can't be ascribed to any net disregard, misfeasance or break of obligation on his part according to the undertakings of the organization.

(2) Where a privately owned business is changed over into a public organization and the duty, interest or punishment in regard of any stockpile of labor and products or both for any period during which such organization was a privately owned business can't be recuperated before such change, then, at that point, nothing contained in sub-area (1)will apply to any individual who was a head of such privately owned business in connection to any assessment, interest or punishment in regard of such stock of products or administrations or both of such privately owned business :Given that nothing contained in this sub-area will apply to  any personal penalty imposed on such director

90. Responsibility of accomplices of firm to make good on charge.

— Despite any agreement in actuality and some other regulation for the time being in force, where any firm is obligated to settle any expense, interest or punishment under this Demonstration, the firm furthermore, every one of the accomplices of the firm will, together and severally, be responsible for such installment :Given that where any accomplice resigns from the firm, he or the firm, will private the date of retirement of the expressed accomplice to the Magistrate by a notice for that sake recorded as a hard copy and such accomplice will be at risk to settle charge, interest or punishment due up to the date of his, not entirely set in stone or not, on that date :That's what given further assuming no such implication is allowed in one month or less from the date of retirement, the obligation of such accomplice under the first stipulation will go on until the date on which such implication is gotten by the Official.

91. Risk of gatekeepers, legal administrators and so forth —

Where the business in regard of which any assessment, interest or punishment is payable under this Act is carried on by any gatekeeper, legal administrator or specialist of a minor or other weakened individual on sake of and to assist such minor or other debilitated individual, the expense, interest or punishment will be exacted upon and recoverable from such watch man, legal administrator or specialist similarly and similarly as it still up in the air also, recoverable from any such minor or other crippled individual, as though he were a significant or capacitated individual and as though he were leading the business himself, and every one of the arrangements of this Demonstration or rules made thereunder will apply likewise.

92. Risk of Court of Wards, and so forth — Where the bequest or any part of the bequest of an available individual claiming a business in regard of which any duty, interest or punishment is payable under this Act is heavily influenced by the Court of Wards, the Executive General, the Authority Legal administrator or any recipient or chief(counting any individual, whatever be his assignment, who truth be told deals with the business) delegated by or under any request for a court, the duty, interest or punishment will be required upon and be recoverable from such Court of Wards, Director General, Official Legal administrator, collector or supervisor similarly and in a similar way as it not set in stone and be recoverable from the available individual as though he were leading the business himself, and all the arrangements of this Demonstration or the standards made thereunder will apply likewise.

93. Exceptional arrangement with respect to obligation to settle

duty, interest or punishment

in specific cases.  - 

(1) Save as in any case gave in the Bankruptcy and Chapter 11 Code, 2016, (31 of 2016), as material to the Territory of Jammu and Kashmir, where an individual, obligated to cover duty, interest or punishment under this Demonstration, kicks the bucket, then, at that point -

(a) in the event that a business carried on by the individual is gone on after his passing by his legitimate delegate or some other individual, such lawful agent or other individual, will be obligated to settle expense, interest or punishment due from such individual under this Demonstration; and

(b) assuming the business carried on by the individual is ended, whether previously or after his demise, his lawful agent will be responsible to pay, out of the domain of the departed, to the degree to which the home is equipped for meeting the charge, the assessment, interest or punishment or on the other hand due from such individual under this Demonstration, whether such duty, interest or then again punishment not entirely settled before his passing yet has remained neglected still up in the air after his passing.

(2) Save as in any case gave in the Indebtedness and Liquidation Code,2016, (31 of 2016), as relevant to the Province of Jammu and Kashmir, where available individual, at risk to settle expense, interest or punishment under this Demonstration, is a Hindu Unified Family or a relationship of people and the property of the Hindu Unified Family or the relationship of people is apportioned among the different individuals or gatherings of individuals then, at that point, every part or gathering of individuals will, mutually and severally, be obligated to make good on the expense, interest or punishment due from the available individual under this Misbehave to the hour of the parcel whether such assessment, punishment or interest not set in stone before parcel however has remained neglected not entirely settled after the segment.

(3) Save as in any case gave in the Bankruptcy and Liquidation Code,2016 (31 of 2016), as material to the Territory of Jammu and Kashmir, where an available individual, responsible to cover expense, interest or punishment under this Demonstration, is a firm, what's more, the firm is broken up, then, every individual who was an accomplice will, mutually what's more, severally, be responsible to make good on the duty, interest or punishment due from the firm under this Demonstration, up to the hour of disintegration whether such assessment, interest or punishment not entirely settled before the disintegration, however has stayed neglected or on the other still up in the air after disintegration.

(4) Save as in any case gave in the Bankruptcy and Liquidation Code,2016, (31 of 2016), as material to the Territory of Jammu and Kashmir, where available individual responsible to settle duty, interest or punishment under this Demonstration, —(a) is the watchman of a ward for whose sake the business is conveyed on by the gatekeeper ; or  (b) is a legal administrator who carries on the business under a trust for a recipient, then, at that point, assuming the guardianship or trust is ended, the ward or the recipient will be obligated to cover the duty, interest or punishment due from the available individual up to the hour of the end of the guardianship or trust, whether such assessment, interest or punishment not set in stone before the end of guardianship or trust be that as it may, has stayed neglected or is resolved from there on

94. Obligation in different cases. - -

(1) Where an available individual is a firm or an relationship of people or a Hindu Unified Family and such firm, affiliation or on the other hand family has suspended business- -(a) the duty, interest or punishment payable under this Demonstration by such firm, affiliation or family up to the date of such discontinuance might be not set in stone as though no such discontinuance had occurred ; and(b) each individual who, at the hour of such discontinuance, was an accomplice of such firm, or an individual from such affiliation or family, will, despite such discontinuance, together and severally, be obligated for the installment of expense not entirely settled and punishment forced and payable by such firm, affiliation or family, whether such duty and interest not entirely settled or punishment forced earlier to or after such discontinuance and subject as previously mentioned, the arrangements of this Act will, such a long ways as might be, apply as though every such individual or accomplice or part were himself an available individual.

(2) Where a change has happened in the constitution of a firm or an relationship of people, the accomplices of the firm or individuals from relationship, as it existed previously and as it exists after the reconstitution, will, without bias to the arrangements of segment 90, mutually and severally, be obligated to settle duty, interest or punishment due from such firm or relationship for any period before its reconstitution.

(3) The arrangements of sub-area (1) will, such a long ways as might be, apply where the available individual, being a firm or relationship of people is disintegrated or where the available individual, being a Hindu Unified Family, has affected parcel regarding the business carried on by it and likewise references in that sub-segment to discontinuance will be understood as reference to disintegration or on the other hand to parcel.

Clarification: - - With the end goal of this Section, - -(I) a "Restricted Obligation Organization" shaped and enrolled under the arrangements of the Restricted Obligation Association Act, 2008 (6 of 2009) shall also be considered as a firm; (ii) “court” means the District Court, High Court or Supreme Court.

GST SECTION

 GST SECTION 77. TAX WRONGFULLY COLLECTED & REFUND TO STATE & CENTRAL GOVERNEMENT--

(1) A registered person who has paid integrated tax on a transaction considered by him to be an inter-state supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of central tax and State tax or, as the case may be, the Central tax and the Union territory tax payable.

(2) A registered person who has paid the Cental tax and State tax or, as the case may be, the Central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed.

Section 78. Initiation of recovery proceedings. ------------------------------------

(1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes namely: -

(b) the proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the proper officer or such other specified officer:

(a) the proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other specified officer.

(c) (i) every person to whom the notice is issued under sub-section (1) shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office banking company or an insurer, it shall not be necessary to produce any passbook, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement or the contrary;

(ii) the officer issuing a notice under sub-section (I) may, at time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice.

(iii) where a person on whom a notice is served under sub-clause (i) proves to the satisfaction of the officer issuing the notice that the money demanded, or any part thereof was not due to the person in default or that he did not hold any money for or on account of the person in default, at the time the notice was served on him, nor is the money demanded or any part thereof, likely to become due to the said person or be held for or on account of such person, nothing contained in this section shall be deemed to require the person on whom the notice has been served to pay to the Government any such money or part thereof;

(iv) the proper officer may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the Government either forthwith upon the money becoming due or being held, or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount;

(v) every person to whom the notice is issued under sub-clause (i) shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any passbook, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary;

(vi) in case the person to whom a notice under sub-section (i) has been issued, fails to make the payment is pursuance thereof to the Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow.

(vii) any person making any payment in compliance with a notice issued under sub-section (i) shall be deemed to have made the payment under the authority of the person in default and such payment being credited to the Government shall be deemed to constitute a good and sufficient discharge of the liability of such person to the person in default to the extent of the amount specified in the receipt;

(d) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), the proper officer may file an application to the appropriate Magistrate and such Magistrate shall proceed to recover from such person the amount specified thereunder as if it were a fine imposed by him.

(e) the proper officer may, in accordance with the rules to be made in this behalf, distrain any movable or immovable property belonging to or under the control of such person and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;

(f) the proper officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business or to any officer authorized by the Government and the said collector or the said officer, on receipt of such certificate shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue;

(2) Where the terms of any bond or other instrument executed under this Act or any rules or regulations made thereunder provide that any amount due under such instrument may be recovered in the manner laid down in sub-section (1), the amount may, without prejudice to any other mode of recovery, be recovered in accordance with the provisions of that sub-section.

(3) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of State tax or Union territory tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of State tax or Union territory tax and credit the amount so recovered to the account of the Government.

(4) Where the amount recovered under sub-section (3) is less than the amount due to the Central Government and State Government, the amount to be credited to the account of the respective Government shall be in proportion to the amount due to each such Government.

3[Explanation - For the purposes of this section, the word person shall include distinct persons as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.]

Section 80. Payment of tax and other amount in instalments. -

On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly instilments not exceeding twenty four, subject to payment of interest under section 50 and subject to such conditions and limitations as may be prescribed;

Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall without any further notice being served on the person, be liable for recovery

Section 81. Transfer of property to be void in certain cases. -

Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in Favour of any other person with the intention of defrauding the Government revenue, such payable by the said person:

Provided that, such charge or transfer shall not be void if it is made for adequate consideration, in good faith and without notice of the pendency of such proceedings under this Act or without notice of such tax or other sum payable by the said person, or with the previous permission of the proper officer

Section 82. Tax to be first charge on property. - 

Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person.

GST SECTION 68 TO 76

Section 68. Inspection of goods in movement. - 

(1) Where anu conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.

(2) the Government may require the person the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.

(3) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.

Section 69. Power to arrest. -

(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section 132 which punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorize any officer of central tax to arrest such person.

(2) Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorized to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours.

(3) Subject to the provisions of the Code of Criminal Procedure, 1973 (2 of 1974)

(a) Where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate.

(b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer in-charge of a police station.

Section 70. Power to summon persons to give evidence and produce documents. -

(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 tin the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908)

(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a "judicial proceeding" within the meaning of section 193 and section 228 of the Indian Penal Code (45 of 1860)

Section 71. Access to business premises.

(1) Any officer under  this Act, authorized by the proper officer not below the rank of joint Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed in a computer or otherwise and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.

(2) Every person in charge of place referred to in sub-section (1) shall, on demand, make available to the officer authorized under sub-section (1) or the audit party deputed by the proper officer or a cost accountant or chartered accountant nominated under section 66 -

(i) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (43 of 1961).

(ii) statements of annual financial accounts, duly audited, wherever required.

(iii) such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed.

(iv) any other relevant record,

(v) trial balance or its equivalent. and

(vi) cost audit report, if any, under section 148 of the companies Act, 2013 (18 of 2013).

for the scrutiny by the officer or audit partly or the chartered accountant or cost accountant within a period not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by the said officer or the chartered accountant or cost accountant.

Section 72. officers to assist proper officers. -

(2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.

(1) All officers of Police, Railways, Customs and those officers engaged int the collection of land revenue, including village officer, officers of state tax and officers of union territory tax shall assist the proper officers in the implementation of this Act.

DEMANDS AND RECOVERY

Section 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts. -

(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized for any reason, other than the reason of fraud or any willful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or the whom the refund has erroneously been made, or who has wrongly availed or utilized input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder.

(2) The proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order.

(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered under sub-section (1), on the person chargeable with tax.

(4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice.

(5) The person chargeable with tax may, before service of notice under subsection (1) or, as the case may be, the statement under sub-section (3), pay the amount of tax along with interest payable thereon under section 50 on the own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.

(6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder.

(7) Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provide for in sub-section (1) in respect of such amount which falls short of the amount actually payable.

(8) Where any person chargeable with tax under sub-section (1) or sub-section (3) pays the said tax along with interest payable under section 50 within thirty days of issue of show Casuse notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded.

(9) The proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten percent of tax or ten thousand rupees, whichever is higher, due from such person and issue an order.

(10) the proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilized relates to or within three years from the date or erroneous refund.

(11) Notwithstanding anything contained in sub-section (6) or sub-section (8), penalty under sub-section (9) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax.

Section 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or anu willful-misstatement or

suppression of facts. -

(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilized by reason or fraud, or any willful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilized input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty equivalent to the tax specified in the notice.

(2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in sub-section (10) for issuance of order.

(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered under sub-section (1), on the person chargeable with tax.

(4) The service of statement under sub-section (3) shall be deemed to be service of notice under sub-section (1) of section 73, subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or anu willful-misstatement or suppression of fats to evade tax, for periods other than those covered under subsection (1) are the same as are mentioned in the earlier notice.

(5) The person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen percent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform in writing of such payment.  

(6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder.

(7) Where any person chargeable with tax under sub-section (1) pays the said tax along with interest payable under section 50 and a penalty equivalent to twenty-five percent of such tax within Thiry days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded.

(8) Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.

(9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.

(10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilized relates to or within five years from the date of erroneous refund.

(11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable Theron under section 50 and a penalty equivalent to fifty percent of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded

Explanation (1) - For the purposes of section 73 and this section. -

(I) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under 1[sections 122 and 125] are deemed to be concluded.

(ii) the expression "all proceedings in respect of the said notice" shall not include proceedings under section 132.

Explanation 2.- For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or anu other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer.

Section 75. General provisions relating to determination of tax. 

(1) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.

(2) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of communication of the said direction.

(3) The proper officer, in his order, shall set out the relevant facts and the basis of his decision.

(4) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-section (2) and (10) of section 74, as the case may be.

(5) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any willful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73.

(6) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.

(7) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing:

Provided that no such adjournment shall be granted for more than three times to a person during the proceedings.

(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified.

(9) The interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability.

(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within three years as provided for in sub-section (10) of section 73 or within five years as provided for in sub-section 74.

(11) An issued on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in subsection (10) of section 73 or sub-section (10) of section 74 where proceedings are initiated by way of issued of a show cause notice under the said sections.

(12) Notwithstanding anything contained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79

2[Explanation. - For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37 but not included in the return furnished under section 39.

(13) Where any penalty is imposed under section 73 or section 74, no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act.

Section 76. Tax collected but not paid to Government. -

(1) Notwithstanding anything to the contrary contained in any order or direction of any appellate Authority or Appellate Tribunal or court or in any other provisions of this Act or the rules made thereunder or any other law for the time being in force, every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Government, shall forthwith pay the said amount to the Government, irrespective of whether the supplies in respect of which such amount was collected are taxable or not.

(2) Where any amount is required to be paid to the Government under sub-section (1), and which has not been so paid, the proper officer may serve on the person liable to pay such amount a notice requiring him to show cause as to why the said amount as specified in the notice, should not be paid by him to the Government and why a penalty equivalent to the amount specified in the notice should not be imposed on him under the provisions of this Act.

(3) The proper officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub- (2), determine the amount due from such person and thereupon such person shall pay the amount so determined:

(4) The person referred to in sub-section (1) shall in addition to paying the amount referred to in sub-section (1) or sub-section (3) also be liable to pay interest, Theron at the rate specified under section 50 from the date such amount was collected by him to the date such amount is paid by him to the Government.

(5) An opportunity of hearing shall be granted where a request is received in writing from the person to whom the notice was issued to show cause.

(6) The proper officer shall issue an order within one year from the date of issue of the notice.

(7) Where the issuance of order is stayed by an order of the court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of one year.

(8) The proper officer, in his order, shall set out the relevant facts and the basis of his decision.

(9) The amount paid to the Government under sub-section (1) or sub-section (3) shall be adjusted against the tax payable, if any, by the person in relation to the supplies referred to in sub-section (1).

(10) Where any surplus is left after the adjustment under sub-section (9), the amount of such surplus shall either be credited to the Fund or refunded to the person who has born the incidence of such amount.

(11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty percent, of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded.

Explanation 1.- For the purposes of section 73 and this section 

(i) the expression "all proceedings in respect of the said notice" shall not include proceedings under section 132.

(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under 1[section 122 and 125] are deemed to be concluded.

Explanation 2.- For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act, or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer.                     

                                                                  THANKS

GST SECTION 61 TO 67

 Section 61. Scrutiny of returns. -

(1) In case on satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further  period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65 or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74.

(2) 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 noticed, if any, in such manner as may be prescribed and seek his explanation thereto.

(3) In case the explanation is found acceptable, the registered person shall be informed accordingly, and no further action shall be taken in this regard

Section 62. 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 the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgement taking into account all the relevant material which is available or which he has gathered and issued an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.

(2) Where the registered person furnishes a valid return within 1[Sixty days] of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue.

2[Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay 'beyond sixty day of  the service of the said assessment order and in case the furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue.]

Section 63. 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 cancelled under sub-section (2) of section 29 but who was liable to pay tax, the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issued an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates:

Provided that no such assessment order shall be passed without giving the person an opportunity of being heard.

Section 64. 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, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue:

Provided that where the taxable person to whom the liability pertains is not ascertainable and such liability pertains to supply of goods, the person in charge of such goods shall be deemed to be the taxable person liable to be assessed and liable to pay tax and any other amount due under 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 Consider that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 73 or section 74.

Section 65 Audit by tax authorities. -

(1) The Commissioner or ay officer authorized 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 in such manner as may be prescribed.

(2) The audit under sub-section (1) shall be completed within a period of three months from the date of commencement of the audit:

Provided that where the Commissioner is satisfied that audit in respect of such registered person cannot be completed within three months, he may, for the reasons to be recorded in writing extend he period by a further period not exceeding six months.

Explanation. - For the purposes of this sub-section, the expression "commencement of audit" shall mean the date on which the records and other documents, called for by the tax authorities, are made available by the registered person or the actual institution of audit at the place of business, whichever is later.

(3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed.

(4) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office.

(5) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilized, the proper officer may initiate action under section 73 or section 74.

(6) During the course of audit, the authorized officer may require the registered person, - (i) to furnish such information as he may require and render assistance for timely completion of the audit.

(7) On conclusion of audit, the proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings.

Section 66. Special audit. -

(1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank 0f Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with the prior approval of the Commissioner, direct such registered person by a communication in writing to get his records including books of account examined and audited by a chartered accountant or a cost accountant as may be nominated by the Commissioner.

(2) Where the special audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilized, the proper officer may initiate action under section 73 or section 74.

(3) The registered person shall be given an opportunity of being heard in respect of anu material gathered on the basis of special audit under sub-section (1) which is proposed to be used in any proceedings against him under this Act or the rules made thereunder.

(4) The chartered accountant or cost accountant so nominated shall, within the period of ninety days, submit a report of such audit duly signed and certified by him to the said Assistant Commissioner mentioning therein such other particulars as may be specified:

Provided that the Assistant Commissioner may, on an application made to him in this behalf by the registered person or the chartered accountant or cost accountant or for any material and sufficient reason, extend the said period by a further period of ninety days.

(5) The expenses of the examination and audit of records under sub-section (1), including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the Commissioner and such determination shall be final.

(6) The provisions of sub-section (1) shall have effect notwithstanding that the accounts of the registered person have been audited under any other provisions of this Act or any other law for the time being in force.

Section 67. Power of inspection, search and seizure. -

(1) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carrier out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorize in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things:

Provided that where it is not practicable to seize any such goods, the proper officer, or any offer authorized by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer:

Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act.

(2) The officer authorized under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or document of the person are suspected to be concealed, where access to such premises, almirah electronic devices, box or receptacle is denied.

(3) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that

(a) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act,

he may authorize in writing any other officer of central tax to inspect any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or anu other place; or

(b) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder o evade tax under this Act.

(4) The documents, books or things referred to in sub-section (2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or this rules made thereunder, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice.

(5) Where any goods are seized under sub-section (2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized:

Provided that the period of six months may, on sufficient cause being shown, be extended by the proper officer for a further period not exceeding six months.

(6) The person from whose custody any documents are seized under subsection (2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorized officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation.

(7) Where any goods, being goods specified under sub-section (8), have been seized by a proper officer, or any officer authorized by him under sub-section (2), he shall prepare an inventory of such goods in such manner as may be prescribed.

(8) The Commissioner or an officer authorized by him may cause purchase of any goods or services or both by any person authorized by him from the business premises of any taxable person, to check the issue of tax invoices or bills of supply by such taxable person, and on return of goods so purchased by such officer, such taxable person or any person in charge of the business premises shall refund the amount so paid towards the goods after cancelling any tax invoice or bill of supply issued earlier.

(9) The provisions of the code of Criminal Procedure,1973 relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word "magistrate" wherever it occurs, the word "Commissioner" were substituted.

(10) The goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be.

(11) The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class or goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper officer in such manner as may be prescribed.

(12) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this act or the rules made thereunder for prosecution.

                                                                      THANKS