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.
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