TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Assam GST Act Section 67 empowers officers to inspect, search, and seize for suspected tax evasion with specific protocols.</h1> Section 67 of the Assam Goods and Services Tax Act, 2017 grants powers to officers, not below the rank of Joint Commissioner, to inspect, search, and seize goods, documents, or accounts if there is reason to believe tax evasion has occurred. Officers can authorize inspections of business premises, transporters, or warehouses. Seized goods can be released provisionally upon bond execution or payment of dues. Seized documents must be returned within 30 days if not used for notices. Seized goods must be returned within six months unless an extension is granted. The section also allows for the purchase of goods to verify tax compliance.
TaxTMI 
TaxTMI 
