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...

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...

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)...

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...

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...

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...

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...

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...

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...

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...