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Section 156 – Persons deemed to be public servants of CGST ACT, 2017 156. 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 155 – Burden of proof of CGST ACT, 2017 155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.

Section 154 – Power to take samples of CGST ACT, 2017 154. 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 a receipt for any samples so taken.

Section 153 – Taking assistance from an expert of CGST ACT, 2017 153. 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 of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before … Continue reading “Section 153 – Taking assistance from an expert of CGST ACT, 2017”

Section 152 – Bar on disclosure of information of CGST ACT, 2017 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published … Continue reading “Section 152 – Bar on disclosure of information of CGST ACT, 2017”

Section 151 – Power to collect statistics of CGST ACT, 2017 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. (2) Upon such notification being issued, the Commissioner, … Continue reading “Section 151 – Power to collect statistics of CGST ACT, 2017”

Section 150 – Obligation to furnish information return of CGST ACT, 2017 150. (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 for the collection of value added tax or sales tax or State excise duty … Continue reading “Section 150 – Obligation to furnish information return of CGST ACT, 2017”

Section 149 – Goods and services tax compliance rating of CGST ACT, 2017 149. (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 provisions of this Act. (2) The goods and services tax compliance rating score may be … Continue reading “Section 149 – Goods and services tax compliance rating of CGST ACT, 2017”

Section 148 – Special procedure for certain processes of CGST ACT, 2017 148. 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 the special procedures to be followed by such persons including those with regard to registration, … Continue reading ” Section 148 – Special procedure for certain processes of CGST ACT, 2017″

Section 147 – Deemed exports of CGST ACT, 2017 147. 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 received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured … Continue reading “Section 147 – Deemed exports of CGST ACT, 2017”