Author: Vinod Arora

CGST Section 72: Officers to Assist Proper Officers

Provisions under Section 72 of the CGST Act 2017 relating to "Officers to Assist Proper Officers".

Provisions under Section 71 of the CGST Act 2017 relating to "Access to Business Premises".

Provisions under Section 70 of the CGST Act 2017 relating to "Power to Summon Persons to give Evidence and Produce Documents".

Provisions under Section 69 of the CGST Act 2017 relating to "Power to Arrest".

Provisions under Section 68 of the CGST Act 2017 relating to "Inspection of Goods in Movement".

Provisions under Section 67 of the CGST Act 2017 relating to "Power of Inspection, Search and Seizure".

Provisions under Section 66 of the CGST Act 2017 relating to "Special Audit".

Provisions under Section 65 of the CGST Act 2017 relating to "Audit by Tax Authorities".

Provisions under Section 64 of the CGST Act 2017 relating to "Summary Assessment in Certain Special Cases".

Provisions under Section 63 of the CGST Act 2017 relating to "Assessment of Unregistered Persons".