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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 BACK