Power to Issue Instructions or Directions – Section 168 of GST Act

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 168 Power to issue instructions or directions 168 (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax Read more about Power to Issue Instructions or Directions – Section 168 of GST Act[…]

Delegation of Powers – Section 167 of GST

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 167 Delegation of powers. 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority Read more about Delegation of Powers – Section 167 of GST[…]

Laying of Rules, Regulations and Notifications – Section 166 of GST Act

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 166 Laying of Rules, Regulations, and Notifications 166. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or Read more about Laying of Rules, Regulations and Notifications – Section 166 of GST Act[…]

Power of Government to Make Rules – Section 164 of GST

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 164 Power of Government to make rules 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2)   Without prejudice to the generality of the provisions of sub-section (1), the Read more about Power of Government to Make Rules – Section 164 of GST[…]

Bar on Jurisdiction of Civil Courts – Section 162 of GST

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 162 Bar on Jurisdiction of Civil Courts 162. Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Read more about Bar on Jurisdiction of Civil Courts – Section 162 of GST[…]

Rectification of Errors Apparent on the Face of Record – Section 161 of GST

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 161 Rectification of errors apparent on the face of record 161. Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice Read more about Rectification of Errors Apparent on the Face of Record – Section 161 of GST[…]

Assessment Proceedings Not To Be Invalid on Certain Grounds – Section 160 of GST

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 160 Assessment proceedings, etc., not to be invalid on certain grounds 160.  (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance Read more about Assessment Proceedings Not To Be Invalid on Certain Grounds – Section 160 of GST[…]

Publication of Information In Respect of Persons – Section 159 of GST

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 159 Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the Read more about Publication of Information In Respect of Persons – Section 159 of GST[…]