Category: Indirect Tax
Section 163 of GST Act : Levy of fee
Amended and updated notes on section 163 of CGST Act, 2017. Detail discussion on provisions and rules related to levy of fee.
Section 162 of GST Act : Bar on jurisdiction of civil courts
Amended and updated notes on section 162 of CGST Act, 2017. Detail discussion on provisions and rules related to bar on jurisdiction of civil courts.
Section 161 of GST Act: Rectification of errors apparent on the face of record
Amended and updated notes on section 161 of CGST Act, 2017. Provisions and rules related to rectification of errors apparent on the face of record.
Section 160 of GST Act: Assessment proceedings not to be invalid
Amended and updated notes on section 160 of CGST Act, 2017. Provisions and rules for assessment proceedings, etc., not to be invalid on certain grounds.
Section 159 of GST Act: Publication of info in certain cases
Amended and updated notes on section 159 of CGST Act, 2017. Provisions and rules for publication of information in respect of persons in certain cases.
Section 158A of GST Act: Consent based Sharing of Information
Amended and updated notes on section 159 of CGST Act, 2017. Provisions and rules for publication of information in respect of persons in certain cases.
Section 158 of GST Act: Disclosure of info by a public servant
Amended and updated notes on section 158 of CGST Act, 2017. Discussion on provisions and rules related to disclosure of information by a public servant.
Section 157 of GST Act: Protection of action taken under this Act
Amended and updated notes on section 157 of CGST Act, 2017. Detail discussion on provisions and rules related to protection of action taken under this Act.
Section 156 of GST Act: Persons deemed to be public servants
Amended and updated notes on section 156 of CGST Act, 2017. Detail discussion on provisions and rules related to persons deemed to be public servants.
Section 155 of GST Act: Burden of proof
Amended and updated notes on section 155 of CGST Act, 2017. Detail discussion on provisions and rules related to burden of proof.
Section 154 of GST Act: Power to take samples
Amended and updated notes on section 154 of CGST Act, 2017. Detail discussion on provisions and rules related to power to take samples.
Section 153 of GST Act: Taking assistance from an expert
Amended and updated notes on section 153 of CGST Act, 2017. Detail discussion on provisions and rules related to taking assistance from an expert.
