Home GST LAW (Draft) Chapter 25 – Miscellaneous Provisions

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...

LATEST GST NEWS

KNOWLEDGE BASE