August 24,2018

Section 169 – Service of notice in certain circumstances of CGST ACT, 2017

Section 169 – Service of notice in certain circumstances of CGST ACT, 2017 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:— (a) by giving or tendering it directly or by a messenger including a … Continue reading “Section 169 – Service of notice in certain circumstances of CGST ACT, 2017”

August 24,2018

Section 168 – Power to issue instructions or directions of CGST ACT, 2017

Section 168 – Power to issue instructions or directions of CGST ACT, 2017 168. (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, … Continue reading “Section 168 – Power to issue instructions or directions of CGST ACT, 2017”

August 24,2018

Section 166 – Laying of rules, regulations and notifications of CGST ACT, 2017

Section 166 – Laying of rules, regulations and notifications of CGST ACT, 2017 166. 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, as soon as may be after it is made or issued, before each House of Parliament, … Continue reading “Section 166 – Laying of rules, regulations and notifications of CGST ACT, 2017”

August 24,2018

Section 164 – Power of Government to make rules of CGST ACT, 2017

Section 164 – Power of Government to make rules of CGST ACT, 2017 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all … Continue reading “Section 164 – Power of Government to make rules of CGST ACT, 2017”