Section 159 of the CGST Act
Section 159 of the CGST Act: Publication of information in respect of persons in certain cases— (1) If the Commissioner,...
CA Neeraj Jawla
Section 158 of the CGST Act
Section 158 of the CGST Act: Disclosure of information by a public servant— (1) All particulars contained in any statement...
Section 157 of the CGST Act
Section 157 of the CGST Act: Protection of action taken under this Act— (1) No suit, prosecution or other legal...
Section 156 of the CGST Act
Section 156 of the CGST Act: Persons deemed to be public servants— All persons discharging functions under this Act shall...
Section 155 of the CGST Act
Section 155 of the CGST Act: Burden of proof— Where any person claims that he is eligible for input tax...
Section 154 of the CGST Act
Section 154 of the CGST Act: Power to take samples— The Commissioner or an officer authorised by him may take...
Section 153 of the CGST Act
Section 153 of the CGST Act: Taking assistance from an expert— Any officer not below the rank of Assistant Commissioner...
Section 152 of the CGST Act
Section 152 of the CGST Act: Bar on disclosure of information— (1) No information 132 with respect to any matter...
Section 151 of the CGST Act
Section 151 of the CGST Act: Power to call for information The Commissioner or an officer authorised by him may,...
Section 150 of the CGST Act
Section 150 of the CGST Act: Obligation to furnish information return— (1) Any person, being— (a) a taxable person; or...