June 10, 2017
Miscellaneous_Provisions

Section 150 : Assessment proceedings, etc. not to be invalid on certain grounds – Miscellaneous Provisions

150. Assessment proceedings, etc. not to be invalid on certain grounds (1) No assessment, re-assessment, […]
June 10, 2017
Miscellaneous_Provisions

Section 149 : Publication of information respecting persons in certain cases – Miscellaneous Provisions

149. Publication of information respecting persons in certain cases (1) If the Competent Authority is […]
June 10, 2017
Accounts_And_Records

Section 54 : Period of retention of accounts – Accounts And Records

Period of retention of accounts – Accounts And Records   Every registered taxable person required […]
June 10, 2017
Miscellaneous_Provisions

Section 148 : Disclosure of information by a public servant – Miscellaneous Provisions

148. Disclosure of information by a public servant (1) All particulars contained in any statement […]
June 10, 2017
Miscellaneous_Provisions

Section 147 : Indemnity – Miscellaneous Provisions

147. Indemnity (1) No legal proceedings shall lie against any goods and services tax officer, […]
June 10, 2017
Accounts_And_Records

Section 53 : Accounts and other records – Accounts And Records

Accounts and other records – Accounts And Records (1) Every registered taxable person shall keep […]
June 10, 2017
Refunds

Section 52 : Utilization of the Fund – Refunds

Utilization of the Fund – Refunds (1) Any money credited to the Fund shall be […]
June 10, 2017
Miscellaneous_Provisions

Section 146 : Persons discharging functions under the Act shall be deemed to be public servants – Miscellaneous Provisions

146. Persons discharging functions under the Act shall be deemed to be public servants  All […]
June 10, 2017
Refunds

Section 51 : Consumer Welfare Fund – Refunds

Consumer Welfare Fund – Refunds (1) There shall be established by the Central or a […]
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