Section 170 of Punjab GST Act 2017 ( Section 170 of Punjab GST Act 2017 explains Rounding off of tax etc and is covered in CHAPTER XXI 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… Read More »
Section 169 of Punjab GST Act 2017 ( Section 169 of Punjab GST Act 2017 explains Service of notice in certain circumstances and is covered in CHAPTER XXI 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… Read More »
Section 168 of Punjab GST Act 2017 ( Section 168 of Punjab GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER XXI 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… Read More »
Section 167 of Punjab GST Act 2017 ( Section 167 of Punjab GST Act 2017 explains Delegation of powers and is covered in CHAPTER XXI 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… Read More »
Section 166 of Punjab GST Act 2017 ( Section 166 of Punjab GST Act 2017 explains Laying of rules, regulations and notifications and is covered in CHAPTER XXI 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,… Read More »
Section 163 of Punjab GST Act 2017 ( Section 163 of Punjab GST Act 2017 explains Levy of fee and is covered in CHAPTER XXI MISCELLANEOUS ) Levy of fee 163. Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid… Read More »
Section 162 of Punjab GST Act 2017 ( Section 162 of Punjab GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in CHAPTER XXI MISCELLANEOUS ) Bar on jurisdiction of civil courts 162. Save as provided in sections117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from… Read More »
Section 161 of Punjab GST Act 2017 ( Section 161 of Punjab GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in CHAPTER XXI MISCELLANEOUS ) Rectification of errors apparent on the face of record 161. Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions… Read More »
Section 160 of Punjab GST Act 2017 ( Section 160 of Punjab GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in CHAPTER XXI MISCELLANEOUS ) Assessment proceedings, etc. not to be invalid on certain grounds 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings… Read More »
Section 159 of Punjab GST Act 2017 ( Section 159 of Punjab GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in CHAPTER XXI MISCELLANEOUS ) Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised by him in this behalf,… Read More »