Chapter XXI CGST Miscellaneous (Section 143 to 174)

Section 143 CGST - Job work procedure

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Section 144 CGST - Presumption as to documents in certain cases left arrow to signify that you are on this page You are here

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Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence

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Section 146 CGST - Common Portal

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Section 147 CGST - Deemed exports

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Section 148 CGST - Special procedure for certain processes

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Section 149 CGST - Goods and services tax compliance rating

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Section 150 CGST - Obligation to furnish information return

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Section 151 CGST - Power to collect statistics

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Section 152 CGST - Bar on disclosure of information

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Section 153 CGST - Taking assistance from an expert

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Section 154 CGST - Power to take samples

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Section 155 CGST - Burden of proof

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Section 156 CGST - Persons deemed to be public servants

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Section 157 CGST - Protection of action taken under this Act

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Section 158 CGST - Disclosure of information by a public servant

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Section 159 CGST - Publication of information in respect of persons in certain cases

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Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

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Section 161 CGST - Rectification of errors apparent on the face of record

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Section 162 CGST - Bar on jurisdiction of civil courts

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Section 163 CGST - Levy of fee

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Section 165 CGST - Power to make regulations

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Section 166 CGST - Laying of rules, regulations and notifications

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Section 167 CGST - Delegation of powers

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Section 168 CGST - Power to issue instructions or directions

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Section 169 CGST - Service of notice in certain circumstances

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Section 170 CGST - Service of notice in certain circumstances

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Section 171 CGST - Anti-profiteering measure

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Section 172 CGST - Removal of difficulties

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Section 173 CGST - Amendment of Act 32 of 1994

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Section 174 CGST - Repeal and saving

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Section 164 CGST - Power of Government to make rules

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According to Section 144 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

Where any document––

  1. is produced by any person under this Act or any other law for the time being in force; or
  2. has been seized from the custody or control of any person under this Act or any other law for the time being in force;
    or
  3. has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force, and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall—
    1. unless the contrary is proved by such person, presume—
      1. the truth of the contents of such document;
      2. that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person’s handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;
    2. admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence
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CA Maninder Singh's photo - Co-founder, Teachoo

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.