Section 170 Summary Chart : Section 170 of CGST Act : Rounding off of tax, etc. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of
Section 169 Summary Chart : Section 169 of CGST Act : Service of notice in certain circumstances (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the
Section 168A Summary Chart : 1[Section 168A of CGST Act : Power of Government to extend time limit in special circumstances (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time
Section 168 Summary Chart : Section 168 of CGST Act : Power to issue instructions or directions (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,
Section 167 Summary Chart : Section 167 of CGST Act : Delegation of powers The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer
Section 166 Summary Chart : Section 166 of CGST Act : Laying of rules, regulations and notifications Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid,
Section 165 Summary Chart : Section 165 of CGST Act : Power to make regulations The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
Section 164 Summary Chart : Section 164 of CGST Act : Power of Government to make rules (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without
Section 163 Summary Chart : Section 163 of CGST Act : Levy of fee Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid
Section 162 Summary Chart : Section 162 of CGST Act : Bar on jurisdiction of civil courts Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating
