Chapter 25: Miscellaneous Provisions

Chapter 25: Miscellaneous Provisions

Home GST Law Chapter 25: Miscellaneous Provisions
Miscellaneous_Provisions

Section 137 : Special Procedure for certain processes – Miscellaneous Provisions

137. Special Procedure for certain processes The Central/State Government may, on recommendation of the Council, by notification and subject to such conditions and safeguards as...
Miscellaneous_Provisions

Section 138 : GST compliance rating – Miscellaneous Provisions

138. GST compliance rating (1) Every taxable person shall be assigned a GST compliance rating score based on his record of compliance with the provisions...
Miscellaneous_Provisions

Section 139 : Obligation to furnish information return – Miscellaneous Provisions

139. 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)...
Miscellaneous_Provisions

Section 140 : Penalty for failure to furnish information return – Miscellaneous Provisions

140. Penalty for failure to furnish information return If a person who is required to furnish an information return under section 139 fails to do...
Miscellaneous_Provisions

Section 141 : Power to collect statistics – Miscellaneous Provisions

141. Power to collect statistics (1) The Commissioner, if it considers that for the purposes of the better administration of the Act, it is necessary...
Miscellaneous_Provisions

Section 142 : Disclosure of information required under section 141 – Miscellaneous Provisions

142. Disclosure of information required under section 141 (1) No information of any individual return or part thereof, with respect to any matter given for...
Miscellaneous_Provisions

Section 143 : Test purchase of goods and/or services – Miscellaneous Provisions

143. Taking assistance from an IT professional If at any stage of scrutiny, enquiry, investigation or any other proceedings before him, any officer not below...
Miscellaneous_Provisions

Section 144 : Drawal of samples – Miscellaneous Provisions

144. Drawal of samples The of CGST/SGST or an officer authorized by him may take samples of goods from the possession of any taxable...
Miscellaneous_Provisions

Section 145 : Burden of Proof – Miscellaneous Provisions

145. Burden of Proof If any person claims that he is eligible for input tax credit the burden of proving such claim or claims shall...
Miscellaneous_Provisions

Section 146 : Persons discharging functions under the Act shall be deemed to be...

146. Persons discharging functions under the Act shall be deemed to be public servants  All persons discharging functions under the Act shall be deemed to be...

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