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The Central Goods and Services Tax Act, 2017
Chapter XXI
Miscellaneous
Section No.
Particulars
143
Job work procedure
144
Presumption as to documents in certain cases
145
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
146
Common Portal
147
Deemed exports
148
Special procedure for certain processes
149
Goods and Service Tax compliance rating
150
Obligation to furnish information return
151
Power to collect statistics
152
Bar on disclosure of information
153
Taking assistance from an expert
154
Power to take samples
155
Burden of Proof
156
Persons deemed to be public servants
157
Protection of action taken under this Act
158
Disclosure of information by a public servant
158A
Consent based sharing of information furnished by taxable person
159
Publication of information in respect of persons in certain cases
160
Assessment proceedings, etc. not to be invalid on certain grounds
161
Rectification of errors apparent on the face of record
162
Bar of jurisdiction of civil courts
163
Levy of fees
164
Power of Government to make rules
165
Power to make Regulations
166
Laying of rules, regulations and notifications
167
Delegation of powers
168
Power to issue instructions or directions
168A
Power to Government to extend time limit in special circumstances
169
Service of Notice in certain circumstances
170
Rounding off of tax, etc.
171
Anti-profiteering measure
172
Removal of difficulties
173
Amendment of Act 32 of 1994
174
Repeal and saving
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