CGST Act 2017

Audit by tax authorities Under CGST Act

Audit by tax authorities Under CGST Act

Section 65 Definition of Audit Officer

Definition of Audit Officer

Section 65 (7) Demand for Differential Tax under Audit

Demand for Differential Tax under Audit

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Levy of late fee Under CGST Act

Levy of late fee Under CGST Act

Section 47 (1) Levy of late fees for filling belated return

Levy of late fees for filling belated return

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Interest on delayed refunds Under CGST Act

Interest on delayed refunds Under CGST Act

Section 56 Interest on Delayed Refund Arising from Appeal

Interest on Delayed Refund Arising from Appeal

Section 56 Interest on Delayed Refund

Interest on Delayed Refund

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Accounts and other records Under CGST Act

Accounts and other records Under CGST Act

Section 35 (1) Accounts and other records

Accounts and other records

Section 35 (1) Accounts for work contract

Accounts for work contract

Section 35 (1) Manner for electronics records

Manner for electronics records

Section 35 (1) Records by Agent

Records by Agent

Section 35 (2) Records by Transporter

Records by Transporter

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Collection of tax at source Under CGST Act

Collection of tax at source Under CGST Act

Section 52 (3) Payment of TCS and Furnishing of Monthly Statement

Payment of TCS and Furnishing of Monthly Statement

Section 52 (6) Omission and Correction in Monthly Statement

Omission and Correction in Monthly Statement

Section 52 (7) Claim of Tax Collected at Source

Claim of Tax Collected at Source

Section 52 (8), (9), (10) Matching Communication and Rectification of Discrepancies

Matching Communication and Rectification of Discrepancies

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