Section 154 Summary Chart : Section 154 of CGST Act : Power to take samples The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide
Section 153 Summary Chart : Section 153 of CGST Act : Taking assistance from an expert Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance
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
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
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 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 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 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
Section 147 Summary Chart : Section 147 of CGST Act : Deemed exports The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is
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
