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

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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 left arrow to signify that you are on this page You are here

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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 145 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for

  • facilitating registration,
  • payment of tax,
  • furnishing of returns,
  • computation and settlement of integrated tax,
  • electronic way bill

and for carrying out such other functions and for such purposes as may be prescribed.

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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.