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Financial Year

Section 53 of CGST Act :- Transfer of input tax credit

December 14, 2024

Section 53A of CGST Act :- Transfer of certain amounts

December 14, 2024

Section 54 of CGST Act :- Refund of Tax

December 14, 2024

Section 55 of CGST Act :- Refund in certain cases

December 14, 2024

Section 56 of CGST Act :- Interest on delayed refunds

December 14, 2024

Section 57 of CGST Act :- Consumer Welfare Fund

November 2, 2021

Section 58 of CGST Act :- Utilisation of Fund

November 2, 2021

Section 59 of CGST Act :- Self-assessment

November 2, 2021

Section 60 of CGST Act :- Provisional assessment

December 15, 2024

Section 61 of CGST Act :- Scrutiny of returns

December 15, 2024

Section 62 of CGST Act :- Assessment of non-filers of returns

December 15, 2024

Section 63 of CGST Act :- Assessment of unregistered persons

November 2, 2021

Section 64 of CGST Act :- Summary Assessment in Certain Special Cases

December 15, 2024

Section 65 of CGST Act :- Audit by tax authorities

December 15, 2024

Section 66 of CGST Act :- Special Audit

December 15, 2024

Section 67 of CGST Act :- Power of Inspection, Search and seizure

February 22, 2020

Section 68 of CGST Act :- Inspection of goods in movement

December 15, 2024

Section 69 of CGST Act :- Power to Arrest

December 15, 2024

Section 70 of CGST Act :- Power to summon persons to give evidence and produce documents

November 2, 2021

Section 71 of CGST Act :- Access to business premises

December 15, 2024

Section 72 of CGST Act :- Officers to Assist Proper Officers

November 2, 2021

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