Good and Service Tax (GST)Section 150: Obligation to Furnish information return finactservices.com / January 27, 2019 (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or […]
Good and Service Tax (GST)Section 149: Goods and services tax compliance rating finactservices.com / January 27, 2019 (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on
Good and Service Tax (GST)Section 148: Special procedure for certain processes finactservices.com / January 27, 2019 The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed,
Good and Service Tax (GST)Section 147: Deemed exports under GST finactservices.com / January 27, 2019 The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied
Good and Service Tax (GST)Section 146: Common Portal of GST finactservices.com / January 27, 2019 The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating
Good and Service Tax (GST)Section 145: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence finactservices.com / January 27, 2019 (1) Notwithstanding anything contained in any other law for the time being in force,— (a) a micro film of a
Good and Service Tax (GST)Section 144: Presumption as to documents in certain cases finactservices.com / January 27, 2019 Where any document–– (i) is produced by any person under this Act or any other law for the time being
Good and Service Tax (GST)Section 143: Job work procedure in GST finactservices.com / January 27, 2019 (1) A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such
Good and Service Tax (GST)Section 138: Compounding of offences finactservices.com / January 27, 2019 (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner
Good and Service Tax (GST)Section 137: Offences by companies in GST Law finactservices.com / January 27, 2019 (1) Where an offence committed by a person under this Act is a company, every person who, at the time