Revocation of Cancellation of Registration – Section 30 of GST

CHAPTER VI – REGISTRATION – Central Goods and Services Tax Act, 2017 Section 30 Revocation of cancellation of registration 1. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration Read more about Revocation of Cancellation of Registration – Section 30 of GST[…]

Repeal and Saving – Section 174 of GST Act

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 174 Repeal and saving 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union List of the Seventh Read more about Repeal and Saving – Section 174 of GST Act[…]

Removal of Difficulties – Section 172 of GST Act

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 172 Removal of difficulties 172.  (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions Read more about Removal of Difficulties – Section 172 of GST Act[…]

Anti-Profiteering Measure – Section 171 of GST Act

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 171 – Anti- profiteering measure 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2)  The Read more about Anti-Profiteering Measure – Section 171 of GST Act[…]

Rounding Off of Tax, etc. – Section 170 of GST Act

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 170 Rounding off of tax, etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee Read more about Rounding Off of Tax, etc. – Section 170 of GST Act[…]

Service of Notice – Section 169 of GST Act

CHAPTER XXI – MISCELLANEOUS – Central Goods and Services Tax Act, 2017 Section 169 Service of notice in certain circumstances 169.  (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:— (a)  by giving or tendering it directly Read more about Service of Notice – Section 169 of GST Act[…]

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[…]