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...
Section 145 of the CGST Act
Section 145 of the CGST Act: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and...
Section 144 of the CGST Act
Section 144 of the CGST Act: Presumption as to documents in certain cases— Where any document–– (i) is produced by...
Section 143 of the CGST Act
Section 143 of the CGST Act: Job work procedure— (1) A registered person (hereafter in this section referred to as...
Section 142 of the CGST Act
Section 142 of the CGST Act: Miscellaneous transitional provisions— (1) Where any goods on which duty, if any, had been...
Section 141 of the CGST Act
Section 141 of the CGST Act: Transitional provisions relating to job work— (1) Where any inputs received at a place...
Section 140 of the CGST Act
Section 140 of the CGST Act: Transitional arrangements for input tax credit— (1) A registered person, other than a person...