June 10, 2017
145. Burden of Proof If any person claims that he is eligible for input tax credit the burden of proving such claim or claims shall lie on him.
June 10, 2017
144. Drawal of samples The [Commissioner] of CGST/SGST or an officer authorized by him may take samples of goods from the possession of any taxable persons, where he considers it […]
June 10, 2017
143. Taking assistance from an IT professional If at any stage of scrutiny, enquiry, investigation or any other proceedings before him, any officer not below the rank of [Deputy/Assistant Commissioner] […]
June 10, 2017
142. Disclosure of information required under section 141 (1) No information of any individual return or part thereof, with respect to any matter given for the purposes of section 141 […]
June 10, 2017
141. Power to collect statistics (1) The Commissioner, if it considers that for the purposes of the better administration of the Act, it is necessary so to do, may by […]
June 10, 2017
140. Penalty for failure to furnish information return If a person who is required to furnish an information return under section 139 fails to do so within the period specified […]
June 10, 2017
139. Obligation to furnish information return (1) Any person, being — (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority […]
June 10, 2017
138. GST compliance rating (1) Every taxable person shall be assigned a GST compliance rating score based on his record of compliance with the provisions of this Act. (2) The […]
June 10, 2017
137. Special Procedure for certain processes The Central/State Government may, on recommendation of the Council, by notification and subject to such conditions and safeguards as may be specified therein, in […]
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