Section 152 of Punjab GST Act 2017 ( Section 152 of Punjab 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… Read More »
Section 151 of Punjab GST Act 2017 ( Section 151 of Punjab 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… Read More »
Section 150 of Punjab GST Act 2017 ( Section 150 of Punjab 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… Read More »
Section 149 of Punjab GST Act 2017 ( Section 149 of Punjab 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… Read More »
Section 148 of Punjab GST Act 2017 ( Section 148 of Punjab 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… Read More »
Section 146 of Punjab GST Act 2017 ( Section 146 of Punjab GST Act 2017 explains Common Portal and is covered in CHAPTER XXI 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… Read More »
Section 145 of Punjab GST Act 2017 ( Section 145 of Punjab 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… Read More »
Section 144 of Punjab GST Act 2017 ( Section 144 of Punjab 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… Read More »
Section 143 of Punjab GST Act 2017 ( Section 143 of Punjab GST Act 2017 explains Job work procedure and is covered in CHAPTER XXI MISCELLANEOUS ) Job work procedure 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs… Read More »
Section 142 of Punjab GST Act 2017 ( Section 142 of Punjab GST Act 2017 explains Miscellaneous transitional provisions and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ) Miscellaneous transitional provisions 142. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six… Read More »