Section 172 of the CGST Act
Section 172 of the CGST Act: Removal of difficulties— (1) If any difficulty arises in giving effect to any provisions...
Month: June 2022
Section 171 of the CGST Act
Section 171 of the CGST Act: Antiprofiteering measure— (1) Any reduction in rate of tax on any supply of goods...
Section 170 of the CGST Act
Section 170 of the CGST Act: Rounding off of tax, etc.— The amount of tax, interest, penalty, fine or any...
Section 169 of the CGST Act
Section 169 of the CGST Act: Service of notice in certain circumstances— (1) Any decision, order, summons, notice or other...
Section 168A of the CGST Act
Section 168A of the CGST Act: Power of Government to extend time limit in special circumstances— (1) Notwithstanding anything contained...
Section 168 of the CGST Act
Section 168 of the CGST Act: Power to issue instructions or directions— (1) The Board may, if it considers it...
Section 167 of the CGST Act
Section 167 of the CGST Act: Delegation of powers— The Commissioner may, by notification, direct that subject to such conditions,...
Section 166 of the CGST Act
Section 166 of the CGST Act: Laying of rules, regulations and notifications— Every rule made by the Government, every regulation...
Section 165 of the CGST Act
Section 165 of the CGST Act: Power to make regulations— The Board may, by notification, make regulations consistent with this...
Section 164 of the CGST Act
Section 164 of the CGST Act: Power of Government to make rules— (1) The Government may, on the recommendations of...