Tax Consultant

Section 80 of CGST Act, 2017 – Payment of Tax and Other Amounts in Instalments Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 80 Section 80 provides relief to taxpayers by allowing them to pay tax, interest, and penalty due under the CGST Act in instalments . It balances the Government’s interest in collection with the taxpayer’s financial capacity. 2. Applicability of Section 80 Section 80 applies when: The taxpayer is unable to pay the total amount immediately The amount is due under an order passed under Sections 73, 74, 76, or 77 The proper officer is satisfied that instalment payment is necessary in the interest of the taxpayer and revenue 3. Statutory Provision – Section 80 (Overview) Section 80(1): The proper officer may, on an application by the taxable person or on his own motion, allow the taxpayer to pay the amount due in instalments within such period and in such manne...

Section 79 of CGST Act, 2017 – Recovery of Tax Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 79 Section 79 provides the statutory methods for recovery of tax, interest, penalty or any other amount payable to the Government under GST. This section comes into operation after the time limit under Section 78 expires or where recovery is otherwise permitted by law. 2. When Can Recovery under Section 79 Be Initiated? Recovery proceedings under Section 79 may be initiated when: Tax dues are confirmed by an order Payment is not made within time prescribed under Section 78 No stay is in force due to appeal or court order Section 79 deals with the mode of recovery , not determination of liability. 3. Statutory Provision – Section 79 (Overview) Where any amount payable by a person to the Government under this Act is not paid, the proper officer may proceed to recover the amount by one or...

Section 78 of CGST Act, 2017 – Initiation of Recovery Proceedings Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 78 Section 78 governs the time from which recovery proceedings can be initiated by the GST department after a tax demand is confirmed. This section balances: Revenue interest of the Government, and Reasonable time to the taxpayer to make payment 2. Statutory Provision – Section 78 Section 78: Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated: Provided that where the proper officer considers it expedient in the interest of revenue, he may require the taxable person to make such payment within such period as may be specified by him in the order. 3. Normal Rule – 3 Months’ Time As a g...

Section 77 of CGST Act, 2017 – Tax Wrongly Collected and Paid to the Government Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 77 Section 77 provides relief to a registered person who has wrongly paid CGST and SGST on a transaction which was subsequently held to be an inter-State supply . It prevents double taxation and removes hardship caused due to wrong classification of supply. 2. Statutory Provision – Section 77 Section 77(1): A registered person who has paid central tax and State tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be entitled to a refund of the amount of central tax and State tax paid. Section 77(2): The registered person shall be liable to pay integrated tax on such supply, but no interest shall be payable on the amount of integrated tax payable. 3. When Does Section 77 Apply? Secti...

Section 76 of CGST Act, 2017 – Tax Collected but Not Paid to the Government Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 76 Section 76 is a special recovery provision which ensures that any tax collected from recipients is deposited with the Government . This section applies: Irrespective of whether tax was actually payable or not Even if tax was collected mistakenly It prevents unjust enrichment by the supplier. 2. Statutory Provision – Section 76 Section 76(1): Notwithstanding anything to the contrary contained in this Act, where a registered person has collected any amount as tax but has failed to pay the same to the Government, the proper officer shall issue a notice requiring him to show cause why the said amount should not be paid. Section 76(2): The proper officer shall issue an order within one year from the date of issue of notice after considering the representation...

Section 75 of CGST Act, 2017 – General Provisions Relating to Determination of Tax Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 75 Section 75 lays down the general procedural principles to be followed while determining tax liability under Sections 73, 74 and other demand-related provisions. It ensures: Consistency in adjudication Protection of taxpayer rights Uniform application of limitation 2. Common Notice for Multiple Periods Section 75(3): Where a notice is issued for one period, the proper officer may issue a common notice for subsequent periods on the same grounds. However, time limits must be complied with for each period separately. 3. Adjustment of Paid Amounts Section 75(2): If any amount of tax, interest or penalty is paid by the taxpayer, such amount shall be adjusted against the amount determined. Double recovery is not permitted. 4. Deemed Conclusion of...

Section 74 of CGST Act, 2017 – Determination of Tax Not Paid or Short Paid (Fraud, Wilful Misstatement or Suppression) Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 74 Section 74 provides the mechanism for determination and recovery of tax where non-payment or short-payment of tax, wrong refund or wrongful availment of ITC has occurred by reason of fraud, wilful misstatement or suppression of facts with intent to evade tax. This section applies only in cases involving mens rea (intent) . 2. When Section 74 Applies Section 74 is invoked in cases such as: Issuance of fake or bogus invoices Claim of ITC without actual supply Suppression of taxable turnover Collection of tax without payment to Government Deliberate misclassification or undervaluation Genuine mistakes or interpretational issues are excluded. 3. Statutory Provision – Section 74 (Overview) Where it appears to ...

Section 73 of CGST Act, 2017 – Determination of Tax Not Paid or Short Paid (Non-Fraud Cases) Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 73 Section 73 provides the procedure for determination and recovery of GST where tax has not been paid, short paid, erroneously refunded, or input tax credit has been wrongly availed or utilised without any fraud, wilful misstatement or suppression of facts . This section applies to bona fide errors and genuine mistakes . 2. When Section 73 Applies Section 73 applies in cases involving: Clerical or calculation errors Wrong classification or valuation Interpretational disputes Inadvertent ITC mistakes Fraud cases are covered under Section 74, not Section 73. 3. Statutory Provision – Section 73 (Overview) Where it appears to the proper officer that any tax has not been paid or short paid, or ITC has been wrongly availed or utilised, for re...

Section 72 of CGST Act, 2017 – Officers to Assist Proper Officers Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 72 Section 72 creates a legal framework under which officers of other government departments are required to assist GST proper officers in the implementation of the CGST Act. This ensures inter-departmental coordination and effective tax administration. 2. Statutory Provision – Section 72 Section 72: All officers of Police, Railways, Customs, and officers engaged in the collection of land revenue, including village officers, and officers of State and Central Government engaged in the enforcement of this Act, shall assist the proper officers in the implementation of this Act. 3. Nature of Obligation under Section 72 The obligation under Section 72 is: Statutory in nature Mandatory, not discretionary Supportive and facilitative Once assistance is sought, the concerned ...

Section 71 of CGST Act, 2017 – Access to Business Premises Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 71 Section 71 empowers GST authorities to access the business premises of a taxable person for the purpose of carrying out lawful proceedings under the CGST Act. This provision enables verification without resorting to coercive actions such as search or seizure. 2. Statutory Provision – Section 71 Section 71(1): Any officer under this Act authorised by the proper officer may access any place of business of a registered person for the purpose of carrying out any audit, scrutiny, verification or checks as may be necessary to safeguard the interest of revenue. Section 71(2): Every person in charge of the place so accessed shall make available all records, books of account, documents and such other information as may be required. 3. Nature of Power under Section 71 Access under Section 7...

Section 70 of CGST Act, 2017 – Power to Summon Persons to Give Evidence and Produce Documents Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 70 Section 70 empowers GST officers to summon any person to give evidence or produce documents during inquiry proceedings. This provision enables: Collection of evidence Recording of statements Verification of transactions It is an investigative power , not a punitive one. 2. Statutory Provision – Section 70 Section 70(1): The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. Section 70(2): Every such inquiry shall be deemed to be a judicial proceeding within the meaning of sections 193 ...

Section 69 of CGST Act, 2017 – Power to Arrest Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 69 Section 69 empowers GST authorities to arrest a person in cases involving serious offences under GST. This provision is intended to: Prevent large-scale tax evasion Stop fake invoicing and ITC fraud Ensure presence of accused during investigation Because arrest affects personal liberty, this power is subject to strict legal safeguards. 2. Statutory Provision – Section 69 Section 69(1): Where the Commissioner has reasons to believe that a person has committed any offence specified in clauses (a), (b), (c) or (d) of sub-section (1) of section 132, which is punishable under clause (i) or clause (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person. Section 69(2): Where a person is arrested under sub-se...

Section 68 of CGST Act, 2017 – Inspection of Goods in Movement Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 68 Section 68 empowers GST authorities to intercept and inspect goods in movement to ensure that transportation of goods is supported by valid documents and is not intended to evade tax. This section forms the backbone of e-way bill enforcement . 2. Statutory Provision – Section 68 Section 68(1): The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him: Such documents, and Such devices as may be prescribed. Section 68(2): The details of documents required under sub-section (1) shall be validated in such manner as may be prescribed. Section 68(3): Where any conveyance is intercepted, the proper officer may require the person in charge to produce the prescribed docu...

Section 67 of CGST Act, 2017 – Inspection, Search and Seizure Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Purpose of Section 67 Section 67 empowers GST authorities to conduct inspection, search and seizure to detect tax evasion and protect government revenue. This provision grants coercive powers and therefore must be exercised strictly in accordance with law. 2. Statutory Provision – Section 67 Section 67(1): Where the proper officer, not below the rank of Joint Commissioner , has reasons to believe that: A taxable person has suppressed transactions, or Has suppressed stock, or Has claimed excess ITC, or Has contravened provisions to evade tax he may authorise inspection of: Any place of business of the taxable person, or Any place of business of any person engaged in transport or warehousing 3. Inspection under Section 67 Inspection means: Entry into business premises Veri...

Section 66 of CGST Act, 2017 – Special Audit Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective and Scope of Section 66 Section 66 empowers the tax authorities to order a special audit by an independent professional in cases involving: Complexity of transactions Doubtful valuation Questionable ITC availment Revenue risk This provision is invoked when regular audit or scrutiny is insufficient. 2. Statutory Provision – Section 66 Section 66(1): If at any stage of scrutiny, inquiry, investigation or any other proceedings, the Assistant Commissioner or any officer of higher rank is of the opinion that: Value of supply has not been correctly declared, or ITC availed is not within normal limits he may, with the prior approval of the Commissioner, direct the registered person to get his records examined and audited by a Chartered Accountant or Cost Accountant as may be nominated by the Commiss...

Section 65 of CGST Act, 2017 – Audit by Tax Authorities Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 65 Section 65 empowers the tax authorities to conduct audit of registered persons to verify: Correctness of turnover declared Taxes paid Input tax credit availed Refund claimed Audit ensures overall compliance with the GST law. 2. Statutory Provision – Section 65 Section 65(1): The Commissioner or any officer authorised by him may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. Section 65(2): A notice shall be issued at least 15 working days prior to the conduct of audit in such manner as may be prescribed. Section 65(3): The audit shall be completed within a period of 3 months from the date of commencement of audit: Extendable by another 6 months Section 65(4): The proper officer shall inform th...

Section 64 of CGST Act, 2017 – Summary Assessment in Certain Special Cases Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Purpose and Nature of Section 64 Section 64 provides for summary assessment in certain special cases where delay in assessment may adversely affect the interest of revenue . This is an extraordinary and urgent power granted to tax authorities and is meant to be used sparingly. 2. Statutory Provision – Section 64 Section 64(1): The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of the Additional Commissioner or Joint Commissioner , proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that delay in doing so may adversely affect the interest of revenue. Section 64(2): Where the taxable person to whom the liability pertain...

Section 63 of CGST Act, 2017 – Assessment of Unregistered Persons Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 63 Section 63 empowers the proper officer to assess tax liability of a person who: Is liable to be registered under GST, but Fails to obtain registration, or Whose registration has been cancelled retrospectively This provision prevents tax evasion by operating outside the GST registration framework. 2. Statutory Provision – Section 63 Where a taxable person fails to obtain registration even though liable to do so, or whose registration has been cancelled under sub-section (2) of section 29 but who was liable to pay tax, the proper officer may proceed to assess the tax liability of such person to the best of his judgment for the relevant tax periods, and issue an assessment order: After giving an opportunity of being heard, and Within a period of five years from th...

Section 62 of CGST Act, 2017 – Assessment of Non-Filers of Returns Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Purpose and Scope of Section 62 Section 62 empowers the tax authorities to carry out a best judgment assessment where a registered person fails to furnish returns even after issuance of notice under Section 46. This section ensures that: Tax liability does not remain unassessed Non-filing of returns does not block revenue collection 2. Statutory Provision – Section 62 Section 62(1): Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 44 even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgment, taking into account all the relevant material available or gathered, within a period of five years ...

Section 61 of CGST Act, 2017 – Scrutiny of Returns Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective and Importance of Section 61 Section 61 empowers the tax authorities to conduct scrutiny of returns furnished by registered persons to verify their correctness. Scrutiny is a desk-based examination and acts as the first compliance check under the GST law. 2. Statutory Provision – Section 61 Section 61(1): The proper officer may scrutinise the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed, and seek his explanation thereto. Section 61(2): In case the explanation is found acceptable, the registered person shall be informed accordingly and no further action shall be taken. Section 61(3): In case no satisfactory explanation is furnished within the prescribed time...

Section 60 of CGST Act, 2017 – Provisional Assessment Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Purpose and Importance of Section 60 Section 60 provides a mechanism for provisional assessment where a registered person is unable to determine the correct value of supply or the applicable rate of tax . This provision allows business continuity without forcing taxpayers to guess tax liability and risk penal consequences. 2. Statutory Provision – Section 60 Section 60(1): Subject to the provisions of sub-section (2), where a registered person is unable to determine the value of supply of goods or services or both or the rate of tax applicable thereto, he may request the proper officer in writing to pay tax on a provisional basis. Section 60(2): The proper officer shall pass an order, within such period as may be prescribed, allowing the payment of tax on a provisional basis at such rate or on such value as may be sp...