Tag: Taxpayers
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Section 145 of GST Act: Micro films and computer printouts as evidence
Amended and updated notes on section 145 of CGST Act, 2017. Admissibility of micro films, facsimile and computer printouts as documents and as evidence.
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Section 146 of GST Act: Common Portal
Amended and updated notes on section 146 of CGST Act, 2017. Detail discussion on provisions and rules related to common Portal.
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Section 147 of GST Act: Deemed exports
Amended and updated notes on section 147 of CGST Act, 2017. Detail discussion on provisions and rules related to deemed exports.
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Section 148 of GST Act: Special procedure for certain processes
Amended and updated notes on section 148 of CGST Act, 2017. Detail discussion on provisions and rules related to special procedure for certain processes.
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Section 149 of GST Act: GST Compliance Rating
Amended and updated notes on section 149 of CGST Act, 2017. Detail discussion on provisions and rules related to goods and services tax compliance rating.
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Section 150 of GST Act: Obligation to furnish information return
Amended and updated notes on section 150 of CGST Act, 2017. Detail discussion on provisions and rules related to obligation to furnish information return.
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Section 151 of GST Act: Power to collect statistics
Amended and updated notes on section 151 of CGST Act, 2017. Detail discussion on provisions and rules related to power to collect statistics.
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Section 152 of GST Act: Bar on disclosure of information
Amended and updated notes on section 152 of CGST Act, 2017. Detail discussion on provisions and rules related to bar on disclosure of information.
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Section 153 of GST Act: Taking assistance from an expert
Amended and updated notes on section 153 of CGST Act, 2017. Detail discussion on provisions and rules related to taking assistance from an expert.
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Section 154 of GST Act: Power to take samples
Amended and updated notes on section 154 of CGST Act, 2017. Detail discussion on provisions and rules related to power to take samples.
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Section 155 of GST Act: Burden of proof
Amended and updated notes on section 155 of CGST Act, 2017. Detail discussion on provisions and rules related to burden of proof.
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Section 156 of GST Act: Persons deemed to be public servants
Amended and updated notes on section 156 of CGST Act, 2017. Detail discussion on provisions and rules related to persons deemed to be public servants.