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