Section 157 of Nagaland GST Act 2017 ( Section 157 of Nagaland GST Act 2017 explains Protection of action taken under this Act and is covered in CHAPTER XXI: MISCELLANEOUS ) Protection of action taken under this Act. 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the… Read More »
Section 156 of Nagaland GST Act 2017 ( Section 156 of Nagaland GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER XXI: MISCELLANEOUS ) Persons deemed to be public servants 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal… Read More »
Section 155 of Nagaland GST Act 2017 ( Section 155 of Nagaland GST Act 2017 explains Burden of Proof and is covered in CHAPTER XXI: MISCELLANEOUS ) Burden of Proof. 155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. Nagaland GST Act 2017… Read More »
Section 154 of Nagaland GST Act 2017 ( Section 154 of Nagaland GST Act 2017 explains Power to take samples and is covered in CHAPTER XXI: MISCELLANEOUS ) Power to take samples. 154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt… Read More »
Section 153 of Nagaland GST Act 2017 ( Section 153 of Nagaland GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER XXI: 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… Read More »
Section 152 of Nagaland GST Act 2017 ( Section 152 of Nagaland GST Act 2017 explains Bar on disclosure of information and is covered in CHAPTER XXI: 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,… Read More »
Section 151 of Nagaland GST Act 2017 ( Section 151 of Nagaland GST Act 2017 explains Power to collect statistics and is covered in CHAPTER XXI: 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… Read More »
Section 150 of Nagaland GST Act 2017 ( Section 150 of Nagaland GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER XXI: 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… Read More »
Section 149 of Nagaland GST Act 2017 ( Section 149 of Nagaland GST Act 2017 explains Goods and services tax compliance rating and is covered in CHAPTER XXI: 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… Read More »
Section 148 of Nagaland GST Act 2017 ( Section 148 of Nagaland GST Act 2017 explains Special procedure for certain processes and is covered in CHAPTER XXI: 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,… Read More »