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
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
