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...
GST
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...
Section 149 of the CGST Act
Section 149 of the CGST Act: Goods and services tax compliance rating— (1) Every registered person may be assigned a...
Section 148 of the CGST Act
Section 148 of the CGST Act: Special procedure for certain processes— The Government may, on the recommendations of the Council,...
Section 147 of the CGST Act
Section 147 of the CGST Act: Deemed exports— The Government may, on the recommendations of the Council, notify certain supplies...
Section 146 of the CGST Act
Section 146 of the CGST Act: Common Portal— The Government may, on the recommendations of the Council, notify the Common...