Chapter 25: Miscellaneous Provisions

Chapter 25: Miscellaneous Provisions

Home GST Law Chapter 25: Miscellaneous Provisions
Miscellaneous_Provisions

Section 157 : Instructions to GST Officers – Miscellaneous Provisions

157. Instructions to GST Officers (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity...
Miscellaneous_Provisions

Section 158 : Removal of difficulties – Miscellaneous Provisions

158. Removal of difficulties (1) If any difficulty arises in giving effect to any provision of the Act, the Central Government / State Government may,...
Miscellaneous_Provisions

Section 159 : Service of notice in certain circumstances – Miscellaneous Provisions

159. Service of notice in certain circumstances (1) Any decision, order, summons, notice or other communication under the Act or the rules made thereunder shall...
Miscellaneous_Provisions

Section 160 : Rounding off of tax etc – Miscellaneous Provisions

160. Rounding off of tax etc. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any...
Miscellaneous_Provisions

Section 161 : Effect of amendments, etc., of rules, notifications or orders – Miscellaneous...

161. Effect of amendments, etc., of rules, notifications or orders Where any rule, notification or order made or issued under the Act or any notification...
Miscellaneous_Provisions

Section 162 : Publication of rules and notifications and laying of rules before Parliament...

162. Publication of rules and notifications and laying of rules before Parliament / State Legislature (1) All rules made and notifications issued under the Act...
Miscellaneous_Provisions

Section 163 : Anti-profiteering Measure – Miscellaneous Provisions

163. Anti-profiteering Measure (1) The Central Government may by law constitute an Authority, or entrust an existing Authority constituted under any law, to examine whether...

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