Section 64 of CGST Act, 2017 Summary assessment in certain special cases

 

Summary assessment in certain special cases, Section 64 of CGST Act, 2017

 

The below post explains about Summary assessment in certain special cases under section 64 of CGST Act,2017.

 

Section 64 of CGST Act, 2017 explains Summary assessment in certain special cases as below: (The amendments if any will also be updated here soon).

 

The extract of Section 64 of CGST Act,2017 quoted below:

 

64  Summary assessment in certain special cases

 

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 Additional Commissioner or Joint

Commissioner, proceed to assess the tax liability of such person to protect the interest of

Section 64 of CGST Act, 2017 Summary assessment in certain special casesrevenue and issue an assessment order, if he has sufficient grounds to believe that any delay

in doing so may adversely affect the interest of revenue:

Provided that where the taxable person to whom the liability pertains is not ascertainable

and such liability pertains to supply of goods, the person in charge of such goods shall be

deemed to be the taxable person liable to be assessed and liable to pay tax and any other

amount due under this section.

(2) On an application made by the taxable person within thirty days from the date of

receipt of order passed under sub-section (1) or on his own motion, if the Additional

Commissioner or Joint Commissioner considers that such order is erroneous, he may withdraw

such order and follow the procedure laid down in section 73 or section 74.

 

 

The above information clarifies about Summary assessment in certain special cases under section 64 of CGST Act,2017.  

 

If you have any comments about Section 64 of CGST Act, 2017 explaining Summary assessment in certain special cases, share below your thoughts:

 

Click here to know GST rate of your goods or service

 

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

Indian GST Laws

How to export your goods?

How to get Export Order?

GST Registration Guidelines

Learn Imports and Exports business free of cost

Find HSN code of your product.

Tariff rate for sale of Steel and Iron in India 

GST payable for Steel articles and Iron Articles 

Tariff rate of GST payable for Copper and Copper articles 

Rate of GST payable for Nickel and products of Nickel 

Applicable GST for Aluminium and products made of aluminium 

GST for Lead and products of Lead 

Zinc and Zinc products, GST tariff rate in India 

 

Rate of GST for embroidery, special woven fabrics, tufted textile fabrics 

GST for textile articles, laminated textile fabrics, impregnated or coated textile fabrics, textile articles 

GST rate tariff for Crocheted fabrics and knitted fabrics 

GST for knitted or crocheted clothing accessories, articles of apparels. 

Tariff rate of GST for articles of not knitted or not crocheted apparel and clothing 

GST rate for made up textile articles, clothing and worn textiles, sets 

GST for Gaiters, Footwear parts, gaiter parts, footwear 

 

How to export goods from India?

Documents required to claim refund of GST tax

 

 

Time period to file for GST refund

GST refund forms

GST refunds to International Tourists

Refund of GST on year end or volume based incentives

Refund of GST on carry forward input tax credit

Refund of GST on tax credit on inputs

Refund of GST to CSD canteens, para military forces canteen etc

How to obtain a duplicate BL, if original bill of lading lost.
How to obtain GSP - Certificate of Origin?
How to obtain Phyto sanitary certificate. What is phytosanitary certification
What is THC - Terminal Handling Charges
What is the difference between BAF and CAF
What is the difference between High sea sales and imports
What is the difference between re-exports and re-imports
Transhipment - A redefinition
Types of Insurance Documents


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers