Category: General

Section 72 of GST – Officers to assist proper officers

Section 70 of GST – Power to summon persons to give evidence

Section 69 of GST – Power to arrest as per GST Act, CGST

Section 66 of GST – Special audit as per GST Act – CGST

Section 65 of GST – Audit by tax authorities – CGST Section

Section 64 of GST – Summary assessment in certain special

Section 62 of GST – Assessment of non-filers of returns

GST Impact on Electronic Commerce Operators (ECO)

Delivery challan under GST, Delivery challan Format as per CGST