Collection of tax at source – Electronic Commerce (1) Notwithstanding anything to the contrary contained in the Act, every electronic commerce operator (hereinafter referred to in this section as the […]
157. Instructions to GST Officers (1) The Board [the Competent Authority of the State Government as notified] may, if it considers it necessary or expedient so to do for the […]
156. Delegation of powers The Competent Authority may, by notification in the Gazette direct that subject to such conditions, if any, as may be specified in the notification, any power […]
155. General power to make Regulations (1) The Commissioner may make regulations consistent with this Act and rules, generally to carry out the purposes of this Act. (2) In particular […]
154. Power of Central (or State) Government to make rules (1) The Central Government (or the State Government) may, on the recommendation of the Council, make rules, including rules conferring […]
153. Levy of fees Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall […]
Special procedure for removal of goods for certain purposes – Job Work (1) A registered taxable person (hereinafter referred to in this section as the “principal”) may, under intimation and […]
152. Bar of jurisdiction of civil courts Save as provided by section 106 and 107, no civil court shall have jurisdiction to deal with or decide any question arising from […]
151. Rectification of mistakes or errors apparent from record Without prejudice to the provisions of section 150, and notwithstanding anything contained in any other provisions of this Act, any authority, […]