Section 153 Delhi GST Act 2017 ( Section 153 Delhi GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER XI MISCELLANEOUS ) Taking assistance from an expert 153. 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… Read More »
Section 152 Delhi GST Act 2017 ( Section 152 Delhi GST Act 2017 explains Bar on disclosure of information and is covered in CHAPTER XI MISCELLANEOUS ) Bar on disclosure of information 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the… Read More »
Section 151 Delhi GST Act 2017 ( Section 151 Delhi GST Act 2017 explains Power to collect statistics and is covered in CHAPTER XI MISCELLANEOUS ) Power to collect statistics 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or… Read More »
Section 150 Delhi GST Act 2017 ( Section 150 Delhi GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER XI MISCELLANEOUS ) Obligation to furnish information return 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible… Read More »
Section 149 Delhi GST Act 2017 ( Section 149 Delhi GST Act 2017 explains Goods and services tax compliance rating and is covered in CHAPTER XI MISCELLANEOUS ) Goods and services tax compliance rating 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the… Read More »
Section 148 Delhi GST Act 2017 ( Section 148 Delhi GST Act 2017 explains Special procedure for certain processes and is covered in CHAPTER XI MISCELLANEOUS ) Special procedure for certain processes 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the… Read More »
Section 147 Delhi GST Act 2017 ( Section 147 Delhi GST Act 2017 explains Deemed Exports and is covered in CHAPTER XI MISCELLANEOUS ) Deemed Exports 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment for such supplies is received either in Indian… Read More »
Section 146 Delhi GST Act 2017 ( Section 146 Delhi GST Act 2017 explains Common Portal and is covered in CHAPTER XI MISCELLANEOUS ) Common Portal 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic… Read More »
Section 145 Delhi GST Act 2017 ( Section 145 Delhi GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence and is covered in CHAPTER XXI MISCELLANEOUS ) Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 145. (1) Notwithstanding anything contained in any… Read More »
Section 144 Delhi GST Act 2017 ( Section 144 Delhi GST Act 2017 explains Presumption as to documents in certain cases and is covered in CHAPTER XXI MISCELLANEOUS ) Presumption as to documents in certain cases 144. Where any document- (i) is produced by any person under this Act or any other law for the time being in force; or (ii)… Read More »