June 10, 2017
145. Burden of Proof If any person claims that he is eligible for input tax […]
June 10, 2017
144. Drawal of samples The [Commissioner] of CGST/SGST or an officer authorized by him may […]
June 10, 2017
143. Taking assistance from an IT professional If at any stage of scrutiny, enquiry, investigation […]
June 10, 2017
142. Disclosure of information required under section 141 (1) No information of any individual return […]
June 10, 2017
141. Power to collect statistics (1) The Commissioner, if it considers that for the purposes […]
June 10, 2017
140. Penalty for failure to furnish information return If a person who is required to […]
June 10, 2017
139. Obligation to furnish information return (1) Any person, being — (a) a taxable person; […]
June 10, 2017
138. GST compliance rating (1) Every taxable person shall be assigned a GST compliance rating […]
June 10, 2017
137. Special Procedure for certain processes The Central/State Government may, on recommendation of the Council, […]
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