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Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] Chapter XXV = MISCELLANEOUS PROVISIONS Chapters List This

MISCELLANEOUS PROVISIONS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

Chapter: XXV
MISCELLANEOUS PROVISIONS
Section 137 : Special Procedure for certain processes
Section 138 : GST compliance rating
Section 139 : Obligation to furnish information return
Section 140 : Penalty for failure to furnish information return
Section 141 : Power to collect statistics
Section 142 : Disclosure of information required under section 141
Section 143 : Taking assistance from an IT professional
Section 144 : Drawal of samples
Section 145 : Burden of Proof
Section 146 : Persons discharging functions under the Act shall be deemed to be public servants
Section 147 : Indemnity
Section 148 : Disclosure of information by a public servant
Section 149 : Publication of information respecting persons in certain cases
Section 150 : Assessment proceedings, etc. not to be invalid on certain grounds
Section 151 : Rectification of mistakes or errors apparent from record
Section 152 : Bar of jurisdiction of civil courts
Section 153 : Levy of fees
Section 154 : Power of Central (or State) Government to make rules
Section 155 : General power to make Regulations
Section 156 : Delegation of powers
Section 157 : Instructions to GST Officers
Section 158 : Removal of difficulties
Section 159 : Service of notice in certain circumstances
Section 160 : Rounding off of tax etc.
Section 161 : Effect of amendments, etc., of rules, notifications or orders
Section 162 : Publication of rules and notifications and laying of rules before Parliament / State Legislature
Section 163 : Anti-profiteering Measure
 

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