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Home Acts & Rules Goods and Services Tax Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapter = MISCELLANEOUS Chapters List This

MISCELLANEOUS - CENTRAL GOODS AND SERVICES TAX ACT, 2017

MISCELLANEOUS
Section 143 : Job work procedure.
Section 144 : Presumption as to documents in certain cases.
Section 145 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
Section 146 : Common Portal.
Section 147 : Deemed Exports.
Section 148 : Special procedure for certain processes.
Section 149 : Goods and services tax compliance rating.
Section 150 : Obligation to furnish information return.
Section 151 : Power to collect statistics.
Section 152 : Bar on disclosure of information.
Section 153 : Taking assistance from an expert.
Section 154 : Power to take samples.
Section 155 : Burden of proof.
Section 156 : Persons deemed to be public servants.
Section 157 : Protection of action taken under this Act.
Section 158 : Disclosure of information by a public servant.
Section 159 : Publication of information in respect of persons in certain cases.
Section 160 : Assessment proceedings, etc., not to be invalid on certain grounds.
Section 161 : Rectification of errors apparent on the face of record.
Section 162 : Bar on jurisdiction of civil courts.
Section 163 : Levy of fee.
Section 164 : Power of Government to make rules
Section 165 : Power to make regulations.
Section 166 : Laying of rules, regulations and notifications.
Section 167 : Delegation of powers.
Section 168 : Power to issue instructions or directions.
Section 169 : Service of notice in certain circumstances.
Section 170 : Rounding off of tax, etc.
Section 171 : Anti-profiteering measure.
Section 172 : Removal of difficulties.
Section 173 : Amendment of Act 32 of 1994.
Section 174 : Repeal and saving.
 
 
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