Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such […]

The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person,

Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case

(1) No information of any individual return or part thereof with respect to any matter given for the purposes of

(1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may

(1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or

(1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on

The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed,

The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied

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