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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER XXI - MISCELLANEOUS
Section 143 of CGST Act - Job work procedure
Section 144 of CGST Act - Presumption as to documents in certain cases
Section 145 of CGST Act - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 146 of CGST Act - Common Portal
Section 147 of CGST Act - Deemed exports
Section 148 of CGST Act - Special procedure for certain processes
Section 148A of CGST Act - Track and trace mechanism for certain goods
Section 149 of CGST Act - Goods and services tax compliance rating
Section 150 of CGST Act - Obligation to furnish information return
Section 151 of CGST Act - Power to call for information
Section 152 of CGST Act - Bar on disclosure of information
Section 153 of CGST Act - Taking assistance from an expert
Section 154 of CGST Act - Power to take samples
Section 155 of CGST Act - Burden of proof
Section 156 of CGST Act - Persons deemed to be public servants
Section 157 of CGST Act - Protection of action taken under this Act
Section 158 of CGST Act - Disclosure of information by a public servant
Section 158A of CGST Act - Consent based sharing of information furnished by taxable person
Section 159 of CGST Act - Publication of information in respect of persons in certain cases
Section 160 of CGST Act - Assessment proceedings, etc., not to be invalid on certain grounds
Section 161 of CGST Act - Rectification of errors apparent on the face of record
Section 162 of CGST Act - Bar on jurisdiction of civil courts
Section 163 of CGST Act - Levy of fee
Section 164 of CGST Act - Power of Government to make rules
Section 165 of CGST Act - Power to make regulations
Section 166 of CGST Act - Laying of rules, regulations and notifications
Section 167 of CGST Act - Delegation of powers
Section 168 of CGST Act - Power to issue instructions or directions
Section 168A of CGST Act - Power of Government to extend time limit in special circumstances
Section 169 of CGST Act - Service of notice in certain circumstances
Section 170 of CGST Act - Rounding off of tax, etc
Section 171 of CGST Act - Anti profiteering measure
Section 172 of CGST Act - Removal of difficulties
Section 173 of CGST Act - Amendment of Act 32 of 1994
Section 174 of CGST Act - Repeal and saving
