CGST Act 2017

Access to business premises Under CGST Act

Access to business premises Under CGST Act

Section - 71 Inspection, Search, Seizure and Arrest

Inspection, Search, Seizure and Arrest

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Officers to assist proper officers Under CGST Act

Officers to assist proper officers Under CGST Act

Section - 72 Inspection, Search, Seizure and Arrest

Inspection, Search, Seizure and Arrest

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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 Under CGST Act

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 Under CGST Act

Section 73 (1) Issue of Show Cause Notice

Issue of Show Cause Notice

Section 73 (2) Time Limit For Issue of Notice

Time Limit For Issue of Notice

Section 73 (5), (6) and (7) Passed of Tax and Interest before Issue of Show Cause Notice

Passed of Tax and Interest before Issue of Show Cause Notice

Section …

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General provisions relating to determination of tax Under CGST Act

General provisions relating to determination of tax Under CGST Act

Section 75 (1) Computing Period of Issuance of show Cause Notice or Order

Computing Period of Issuance of show Cause  Notice or Order

Section 75 (2) Liability for 3 Years

Liability for 3 Years

Section 75 (10) Conclusion of Proceeding

Conclusion of Proceeding

Section 75 (11) Extension of Time Limit for Passing the Order under Section 73(10) 74(10)

Extension of Time Limit for Passing the Order under Section 73(10) 74(10)

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Tax collected but not paid to Government Under CGST Act

Tax collected but not paid to Government Under CGST Act

Section 76 (2), (3) Issue of Show Cause Notice if Tax not Paid to Government

Issue of Show Cause Notice if Tax not Paid to Government

Section 76 (6) and (7) Time Limit for Passing Order

Time Limit for Passing Order

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