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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

Section 149 of CGST Act : Goods and services tax compliance rating (Updated till on July 2024)

Section 149 Summary Chart : Section 149 of CGST Act : Goods and services tax compliance rating (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the

Section 145 of CGST Act : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence (Updated till on July 2024)

Section 145 Summary Chart : Section 145 of CGST Act : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence (1) Notwithstanding anything contained in any other law for the time being in force,- (a) a

Section 142 of CGST Act: Miscellaneous transitional provisions (Updated till on July 2024)

Section 142 Summary Chart : Section 142 of CGST Act : Miscellaneous transitional provisions.- (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to

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

Clause by clause analysis of Changes in GST by FB 2024

Clause 110: Amendment: Sub-section (1) of section 9 of the Central Goods and Services Tax Act. Section 9. Levy and collection.- (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State

CA Shafaly Girdharwal

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

Section 144 of CGST Act : Presumption as to documents in certain cases (Updated till on July 2024)

Section 144 Summary Chart : Section 144 of CGST Act : Presumption as to documents in certain cases.- Where any document- (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been

Section 146 of CGST Act : Common Portal (Updated till on July 2024)

Section 146 Summary Chart : Section 146 of CGST Act : Common Portal The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of

Section 141 of CGST Act : Transitional Provisions Relating to Job Work (Updated till on July 2024)

Section 141 Summary Chart : Section 141 of CGST Act : Transitional Provisions Relating to Job Work (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for