June 10, 2017
Miscellaneous_Provisions

Section 163 : Anti-profiteering Measure – Miscellaneous Provisions

163. Anti-profiteering Measure (1) The Central Government may by law constitute an Authority, or entrust an existing Authority constituted under any law, to examine whether input tax credits availed by […]
June 10, 2017
Offences_And_Penalties

Section 87 : General disciplines related to penalty – Offences And Penalties

87.General disciplines related to penalty (1) No tax authority shall impose substantial penalties for minor breaches of tax regulations or procedural requirements. In particular, no penalty in respect of any […]
June 10, 2017
Miscellaneous_Provisions

Section 162 : Publication of rules and notifications and laying of rules before Parliament / State Legislature – Miscellaneous Provisions

162. Publication of rules and notifications and laying of rules before Parliament / State Legislature (1) All rules made and notifications issued under the Act shall be published in the […]
June 10, 2017
Offences_And_Penalties

Section 86 : General penalty – Offences And Penalties

Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable […]
June 10, 2017
Miscellaneous_Provisions

Section 161 : Effect of amendments, etc., of rules, notifications or orders – Miscellaneous Provisions

161. Effect of amendments, etc., of rules, notifications or orders Where any rule, notification or order made or issued under the Act or any notification or order issued under such […]
June 10, 2017
Offences_And_Penalties

Section 85 : Offences and penalties – Offences And Penalties

85.Offences and penalties (1) Where a taxable person who – (i) supplies any goods and/or services without issue of any invoice or issues an incorrect or false invoice with regard […]
June 10, 2017
Miscellaneous_Provisions

Section 160 : Rounding off of tax etc – Miscellaneous Provisions

160. Rounding off of tax etc. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the […]
June 10, 2017
Miscellaneous_Provisions

Section 159 : Service of notice in certain circumstances – Miscellaneous Provisions

159. Service of notice in certain circumstances (1) Any decision, order, summons, notice or other communication under the Act or the rules made thereunder shall be served by any one […]
June 10, 2017
Miscellaneous_Provisions

Section 158 : Removal of difficulties – Miscellaneous Provisions

158. Removal of difficulties (1) If any difficulty arises in giving effect to any provision of the Act, the Central Government / State Government may, on the recommendation of the […]
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