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...
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...
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)...
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...
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...
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...
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...
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...
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...
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...