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THE CENTRAL GOODS AND SERVICES TAX ACT
CHAPTER XII  -  ASSESSMENT
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Related Sections / Notifications / Case Laws

Section 39 of CGST Act - Furnishing of returns.


Section 44 of CGST Act - Annual return.


Section 45 of CGST Act - Final return.


Section 46 of CGST Act - Notice to return defaulters.


Section 47 of CGST Act - Levy of late fee.


Section 50 of CGST Act - Interest on delayed payment of tax.


Section 73 of CGST Act - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts.


Section 74 of CGST Act - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts.


Rule 100 of CGST Rules - Assessment in certain cases.


Rule 142 of CGST Rules - Notice and order for demand of amounts payable under the Act.


Section 83 of CGST Act - Provisional attachment to protect revenue in certain cases.


Section 127 of CGST Act - Power to impose penalty in certain cases.


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