Section 70 of CGST Act 2017: Power to Summon Persons to give Evidence/ Produce Documents

Provisions under Section 70 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to Summon Persons to give Evidence and Produce Documents”, are as under:

Section 70 of CGST Act 2017: Power to Summon Persons to give Evidence and Produce Documents (CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST)

(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908.

(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 70 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.