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Section 169 of CGST Act : Service of notice in certain circumstances (Updated till on July 2024)
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
Interest and Penalty Waiver in GST Section 128A-FAQ’s
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
CA Shafaly GirdharwalJul 25, 2024Section 158A of CGST Act : Consent based sharing of information furnished by taxable person (Updated till on July 2024)
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 160 of CGST Act : Assessment proceedings, etc., not to be invalid on certain grounds (Updated till on July 2024)
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 of CGST Act : Publication of information in respect of persons in certain cases (Updated till on July 2024)
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 152 of CGST Act : Bar on disclosure of information (Updated till on July 2024)
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
Section 153 of CGST Act : Taking assistance from an expert (Updated till on July 2024)
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 155 CGST Act : Burden of proof (Updated till on July 2024)
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 of CGST Act : Power to take samples (Updated till on July 2024)
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 101C of CGST Act : Order of National Appellate Authority (Updated till on July 2024)
Section 101C Summary Chart : 1[Section 101C of CGST Act : Order of National Appellate Authority (1) The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all Principal Chief Commissioners,
Section 148 of CGST Act : Special procedure for certain processes (Updated till on July 2024)
Section 148 Summary Chart : Section 148 of CGST Act : Special procedure for certain processes The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and
Section 147 of CGST Act : Deemed exports (Updated till on July 2024)
Section 147 Summary Chart : Section 147 of CGST Act : Deemed exports The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is