Section 56 (CGST Act)

Interest on delayed refunds.

Section 57 (CGST Act)

Consumer Welfare Fund

Section 58 (CGST Act)

Utilisation of Fund

Section 59 (CGST Act)

Self-assessment

Section 60 (CGST Act)

Provisional assessment

Section 61 (CGST Act)

Scrutiny of returns

Section 62 (CGST Act)

Assessment of non-filers of returns

Section 63 (CGST Act)

Assessment of unregistered persons

Section 64 (CGST Act)

Summary assessment in certain special cases.

Section 65 (CGST Act)

Audit by tax authorities

Section 66 (CGST Act)

Special audit

Section 67 (CGST Act)

Power of inspection, search and seizure

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