Expert Knowledge, Straight from Practitioners.

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

Section 152 of CGST Act : Bar on disclosure of information (Updated till on July 2024)

Section 152 Summary Chart : Section 152 of CGST Act : Bar on disclosure of information (1) No information 1[****] with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the

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 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 162 of CGST Act : Bar on jurisdiction of civil courts (Updated till on July 2024)

Section 162 Summary Chart : Section 162 of CGST Act : Bar on jurisdiction of civil courts Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating

Interest and Penalty Waiver in GST Section 128A-FAQ’s

Q1: What is the purpose of the new Section 128A in the CGST Act? A1: The purpose of Section 128A is to provide an amnesty scheme to waive off interest and penalties for proceedings under Section 73, for certain periods. This scheme allows taxpayers to

CA Shafaly Girdharwal

Section 166 of CGST Act : Laying of rules, regulations and notifications (Updated till on July 2024)

Section 166 Summary Chart : Section 166 of CGST Act : Laying of rules, regulations and notifications Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid,

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 156 of CGST Act : Persons deemed to be public servants (Updated till on July 2024)

Section 156 Summary Chart : Section 156 of CGST Act : Persons deemed to be public servants All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code

Section 150 of CGST Act : Obligation to furnish information return (Updated till on July 2024)

Section 150 Summary Chart : Section 150 of CGST Act : 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) any authority of the State Government responsible

Jul 24, 2024

Section 151 of CGST Act : Power to call for information (Updated till on July 2024)

Section 151 Summary Chart : 1 [Section 151 of CGST Act : Power to call for information The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection

Jul 24, 2024

Section 148 of CGST Act : Special procedure for certain processes (Updated till on July 2024)

Section 148 Summary Chart : Section 148 of CGST Act : Special procedure for certain processes The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and