Section 153 Central Goods and Services Tax Act, 2017
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 of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him. * Enforced w.e.f. 1st July, 2017. Practice […]
Section 152 Central Goods and Services Tax Act, 2017
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 concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no […]
Section 151 Central Goods and Services Tax Act, 2017
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 with this Act, within such time, in such form, and in such manner, as may be specified therein.] * Enforced w.e.f. 1st July, 2017. 1. Substituted (w.e.f. […]
Section 150 Central Goods and Services Tax Act, 2017
Obligation to furnish information return (1) Any person, being- (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible […]
Section 149 Central Goods and Services Tax Act, 2017
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 provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as […]
Section 148 Central Goods and Services Tax Act, 2017
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 the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration […]
Section 147 Central Goods and Services Tax Act, 2017
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 received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India. *Enforced w.e.f. 1st July, 2017. […]
Section 146 Central Goods and Services Tax Act, 2017
Common Portal The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed. […]
Section 145 Central Goods and Services Tax Act, 2017
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence (1) Notwithstanding anything contained in any other law for the time being in force,- (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); […]
Section 144 Central Goods and Services Tax Act, 2017
Presumption as to documents in certain cases Where any document- (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; […]