Under what circumstances can a tax officer initiate Summary Assessment?
Question 10
Bill
Assessment and Audit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 10. Under what circumstances can a tax officer initiate Summary Assessment?
Ans. As per section 64 of CGST/SGST Act, Summary Assessments can be initiated to protect the interest of revenue when:
a) the proper officer has evidence that a taxable person has incurred a liability to pay tax under the Act, and
b) the proper off
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