(1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness […]

(1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods

Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as

(1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in

The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the

If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within

The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation

(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount

On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and

(1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to