Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 153 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Taking assistance from an expert under CGST Act 2017.
Recently, we have discussed in detail section 152 (i.e. Bar on disclosure of information) of CGST Act 2017. Today, we learn the provisions of section 153 of the CGST Act 2017. Complete Details of CGST Section 153 – Taking assistance from an expert. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 153 of CGST Act 2017
Section 153 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 153 of CGST Act 2017 read with Central GST Rules 2017.
Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.