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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]