Section 173 Delhi GST Act 2017 ( Section 173 Delhi GST Act 2017 explains Amendment of certain Acts and is covered in CHAPTER XI MISCELLANEOUS ) Amendment of certain Acts 173. Omissions, substitutions, and insertions in the Acts to be entered here – Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (i) in… Read More »
Section 172 Delhi GST Act 2017 ( Section 172 Delhi GST Act 2017 explains Removal of difficulties and is covered in CHAPTER XI MISCELLANEOUS ) 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… Read More »
Section 171 Delhi GST Act 2017 ( Section 171 Delhi GST Act 2017 explains Anti profiteering Measure and is covered in CHAPTER XI MISCELLANEOUS ) 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… Read More »
Section 170 Delhi GST Act 2017 ( Section 170 Delhi GST Act 2017 explains Rounding off of tax etc and is covered in CHAPTER XI MISCELLANEOUS ) 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… Read More »
Section 169 Delhi GST Act 2017 ( Section 169 Delhi GST Act 2017 explains Service of notice in certain circumstances and is covered in CHAPTER XI MISCELLANEOUS ) 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… Read More »
Section 168 Delhi GST Act 2017 ( Section 168 Delhi GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER XI MISCELLANEOUS ) Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such… Read More »
Section 167 Delhi GST Act 2017 ( Section 167 Delhi GST Act 2017 explains Delegation of powers and is covered in CHAPTER XI MISCELLANEOUS ) 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… Read More »
Section 166 Delhi GST Act 2017 ( Section 166 Delhi GST Act 2017 explains Laying of rules, regulations and notifications and is covered in CHAPTER XI MISCELLANEOUS ) Laying of rules, regulations and notifications 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as… Read More »
Section 165 Delhi GST Act 2017 ( Section 165 Delhi GST Act 2017 explains Power to make regulations and is covered in CHAPTER XI MISCELLANEOUS ) Power to make regulations 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. Delhi GST Act 2017 Delhi GST… Read More »
Section 164 Delhi GST Act 2017 ( Section 164 Delhi GST Act 2017 explains Power of Government to make rules and is covered in CHAPTER XI MISCELLANEOUS ) Power of Government to make rules 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to… Read More »