Expert Knowledge, Straight from Practitioners.

Section 173 of CGST Act : Amendment of Act 32 of 1994 (Updated till July 2024)

Section 173 Summary Chart : Section 173 of CGST Act : Amendment of Act 32 of 1994 Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.

Section 170 of CGST Act : Rounding off of tax, etc. (Updated till on July 2024)

Section 170 Summary Chart : Section 170 of CGST Act : Rounding off of tax, etc. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of

Section 164 of CGST Act : Power of Government to make rules (Updated till on July 2024)

Section 164 Summary Chart : Section 164 of CGST Act : Power of Government to make rules (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without

Section 171 of CGST Act : Anti-profiteering measure (Updated till on July 2024)

Section 171 Summary Chart : Section 171 of CGST Act : Anti-profiteering measure (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way

Section 174 of CGST Act : Repeal and saving (Updated till July 2024)

Section 174 Summary Chart : Section 174 of CGST Act : Repeal and saving (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as

Section 163 of CGST Act : Levy of fee (Updated till on July 2024)

Section 163 Summary Chart : Section 163 of CGST Act : Levy of fee Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid

Section 101B of CGST Act : Appeal to National Appellate Authority (Updated till on July 2024)

Section 101B Summary Chart : 1[Section 101B of CGST Act : Appeal to National Appellate Authority (1) Where, in respect of the questions referred to in sub-section (2) of section 97, conflicting advance rulings are given by the Appellate Authorities of two

Section 101A of CGST Act : Constitution of National Appellate Authority for Advance Ruling (Updated till on July 2024)

Section 101A Summary Chart : 1[Section 101A of CGST Act : Constitution of National Appellate Authority for Advance Ruling (1) The Government shall, on the recommendations of the Council, by notification, constitute, with effect from such date as may be specified therein,

Section 167 of CGST Act : Delegation of powers (Updated till on July 2024)

Section 167 Summary Chart : Section 167 of CGST Act : Delegation of powers The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer

Section 161 of CGST Act : Rectification of errors apparent on the face of record (Updated till on July 2024)

Section 161 Summary Chart : Section 161 of CGST Act : Rectification of errors apparent on the face of record Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who

Section 158 of CGST Act : Disclosure of information by a public servant (Updated till on July 2024)

Section 158 Summary Chart : Section 158 of CGST Act : Disclosure of information by a public servant (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record

Section 160 of CGST Act : Assessment proceedings, etc., not to be invalid on certain grounds (Updated till on July 2024)

Section 160 Summary Chart : Section 160 of CGST Act : Assessment proceedings, etc., not to be invalid on certain grounds (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported