Section 159 Summary Chart : Section 159 of CGST Act : Publication of information in respect of persons in certain cases (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is
Section 158A Summary Chart : 1[Section 158A of CGST Act : Consent based sharing of information furnished by taxable person (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the
Section 158 Summary Chart : Section 158 of CGST Act : Disclosure of information by a public servant (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record
Section 157 Summary Chart : Section 157 CGST Act : Protection of action taken under this Act (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or
Section 156 Summary Chart : Section 156 of CGST Act : Persons deemed to be public servants All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code
Section 155 Summary Chart : Section 155 CGST Act : Burden of proof Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.
Section 154 Summary Chart : Section 154 of CGST Act : Power to take samples The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide
Section 153 Summary Chart : Section 153 of CGST Act : Taking assistance from an expert Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance
Section 152 Summary Chart : Section 152 of CGST Act : Bar on disclosure of information (1) No information 1[****] with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the
Q1: What is the purpose of the new Section 128A in the CGST Act? A1: The purpose of Section 128A is to provide an amnesty scheme to waive off interest and penalties for proceedings under Section 73, for certain periods. This scheme allows taxpayers to
