Good and Service Tax (GST)

(1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the […]

(1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake

(1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with

Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration

(1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish

(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