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Section 156 of CGST Act : Persons deemed to be public servants (Updated till on July 2024)
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 166 of CGST Act : Laying of rules, regulations and notifications (Updated till on July 2024)
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 158 of CGST Act : Disclosure of information by a public servant (Updated till on July 2024)
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
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 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 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 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 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 149 of CGST Act : Goods and services tax compliance rating (Updated till on July 2024)
Section 149 Summary Chart : Section 149 of CGST Act : Goods and services tax compliance rating (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the
Section 151 of CGST Act : Power to call for information (Updated till on July 2024)
Section 151 Summary Chart : 1 [Section 151 of CGST Act : Power to call for information The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection
Clause by clause analysis of Changes in GST by FB 2024
Clause 110: Amendment: Sub-section (1) of section 9 of the Central Goods and Services Tax Act. Section 9. Levy and collection.- (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State
CA Shafaly GirdharwalJul 24, 2024