Chapter XXI CGST Miscellaneous (Section 143 to 174)

Section 143 CGST - Job work procedure

Section 144 CGST - Presumption as to documents in certain cases

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

Section 146 CGST - Common Portal

Section 147 CGST - Deemed exports

Section 148 CGST - Special procedure for certain processes

Section 149 CGST - Goods and services tax compliance rating

Section 150 CGST - Obligation to furnish information return

Section 151 CGST - Power to collect statistics You are here

Section 152 CGST - Bar on disclosure of information

Section 153 CGST - Taking assistance from an expert

Section 154 CGST - Power to take samples

Section 155 CGST - Burden of proof

Section 156 CGST - Persons deemed to be public servants

Section 157 CGST - Protection of action taken under this Act

Section 158 CGST - Disclosure of information by a public servant

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

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

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

Section 162 CGST - Bar on jurisdiction of civil courts

Section 163 CGST - Levy of fee

Section 165 CGST - Power to make regulations

Section 166 CGST - Laying of rules, regulations and notifications

Section 167 CGST - Delegation of powers

Section 168 CGST - Power to issue instructions or directions

Section 169 CGST - Service of notice in certain circumstances

Section 170 CGST - Service of notice in certain circumstances

Section 171 CGST - Anti-profiteering measure

Section 172 CGST - Removal of difficulties

Section 173 CGST - Amendment of Act 32 of 1994

Section 174 CGST - Repeal and saving

Section 164 CGST - Power of Government to make rules

According to Section 151 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act.

  2. Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such form and manner as may be prescribed, relating to any matter in respect of which statistics is to be collected .

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.