Section 161 Summary Chart : Section 161 of CGST Act : Rectification of errors apparent on the face of record Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who
Section 160 Summary Chart : Section 160 of CGST Act : Assessment proceedings, etc., not to be invalid on certain grounds (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported
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
