June 10, 2017
150. Assessment proceedings, etc. not to be invalid on certain grounds (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, […]
June 10, 2017
149. Publication of information respecting persons in certain cases (1) If the Competent Authority is of opinion that it is necessary or expedient in the public interest to publish the […]
June 10, 2017
Period of retention of accounts – Accounts And Records Every registered taxable person required to keep and maintain books of account or other records under sub-section (1) of section […]
June 10, 2017
148. Disclosure of information by a public servant (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the Act, or in […]
June 10, 2017
147. Indemnity (1) No legal proceedings shall lie against any goods and services tax officer, for anything which is done or intended to be done in good faith under the […]
June 10, 2017
Accounts and other records – Accounts And Records (1) Every registered taxable person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, […]
June 10, 2017
Utilization of the Fund – Refunds (1) Any money credited to the Fund shall be utilised by the Central/State Government for the welfare of the consumers in accordance with such […]
June 10, 2017
146. Persons discharging functions under the Act shall be deemed to be public servants All persons discharging functions under the Act shall be deemed to be public servants within the […]
June 10, 2017
Consumer Welfare Fund – Refunds (1) There shall be established by the Central or a State Government a fund, to be called the Consumer Welfare Fund. (2) There shall be […]
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