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Section 101A of CGST Act : Constitution of National Appellate Authority for Advance Ruling (Updated till on July 2024)
Section 101A Summary Chart : 1[Section 101A of CGST Act : Constitution of National Appellate Authority for Advance Ruling (1) The Government shall, on the recommendations of the Council, by notification, constitute, with effect from such date as may be specified therein,
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 170 of CGST Act : Rounding off of tax, etc. (Updated till on July 2024)
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 157 CGST Act : Protection of action taken under this Act (Updated till on July 2024)
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 174 of CGST Act : Repeal and saving (Updated till July 2024)
Section 174 Summary Chart : Section 174 of CGST Act : Repeal and saving (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as
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 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 172 of CGST Act : Removal of difficulties (Updated till July 2024)
Section 172 Summary Chart : Section 172 of CGST Act : Removal of difficulties (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or
Section 101B of CGST Act : Appeal to National Appellate Authority (Updated till on July 2024)
Section 101B Summary Chart : 1[Section 101B of CGST Act : Appeal to National Appellate Authority (1) Where, in respect of the questions referred to in sub-section (2) of section 97, conflicting advance rulings are given by the Appellate Authorities of two
Section 165 of CGST Act : Power to make regulations (Updated till on July 2024)
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 171 of CGST Act : Anti-profiteering measure (Updated till on July 2024)
Section 171 Summary Chart : Section 171 of CGST Act : Anti-profiteering measure (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way
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