Tag: GST
Section 152 of GST Act: Bar on disclosure of information
Amended and updated notes on section 152 of CGST Act, 2017. Detail discussion on provisions and rules related to bar on disclosure of information.
Section 151 of GST Act: Power to collect statistics
Amended and updated notes on section 151 of CGST Act, 2017. Detail discussion on provisions and rules related to power to collect statistics.
Section 150 of GST Act: Obligation to furnish information return
Amended and updated notes on section 150 of CGST Act, 2017. Detail discussion on provisions and rules related to obligation to furnish information return.
Section 149 of GST Act: GST Compliance Rating
Amended and updated notes on section 149 of CGST Act, 2017. Detail discussion on provisions and rules related to goods and services tax compliance rating.
Section 148A of GST Act: Track and Trace Mechanism for Certain Goods
Amended and updated notes on section 148A of CGST Act, 2017. Detail discussion on provisions and rules related to Track and Trace Mechanism for Certain Goods.
Section 148 of GST Act: Special procedure for certain processes
Amended and updated notes on section 148 of CGST Act, 2017. Detail discussion on provisions and rules related to special procedure for certain processes.
Section 147 of GST Act: Deemed exports
Amended and updated notes on section 147 of CGST Act, 2017. Detail discussion on provisions and rules related to deemed exports.
Section 146 of GST Act: Common Portal
Amended and updated notes on section 146 of CGST Act, 2017. Detail discussion on provisions and rules related to common Portal.
Section 145 of GST Act: Micro films and computer printouts as evidence
Amended and updated notes on section 145 of CGST Act, 2017. Admissibility of micro films, facsimile and computer printouts as documents and as evidence.
Section 144 of GST Act: Presumption as to documents in certain cases
Amended and updated notes on section 144 of CGST Act, 2017. Discussion on provisions and rules related to presumption as to documents in certain cases.
Section 143 of GST Act: Job work procedure
Amended and updated notes on section 143 of CGST Act, 2017. Detail discussion on provisions and rules related to job work procedure.
Section 142 of GST Act: Miscellaneous transitional provisions
Amended and updated notes on section 142 of CGST Act, 2017. Detail discussion on provisions and rules related to miscellaneous transitional provisions.