Daily Archives: March 7, 2018

Section 159 of Tamil Nadu GST Act 2017 ( Section 159 of Tamil Nadu GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised… Read More »

Section 158 of Tamil Nadu GST Act 2017 ( Section 158 of Tamil Nadu GST Act 2017 explains Disclosure of information by a public servant and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Disclosure of information by a public servant  158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced… Read More »

Section 157 of Tamil Nadu GST Act 2017 ( Section 157 of Tamil Nadu GST Act 2017 explains Protection of action taken under this Act and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Protection of action taken under this Act  157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President,… Read More »

Section 156 of Tamil Nadu GST Act 2017 ( Section 156 of Tamil Nadu GST Act 2017 explains Persons deemed to be public servants and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  Persons deemed to be public servants  156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning… Read More »

Section 155 of Tamil Nadu GST Act 2017 ( Section 155 of Tamil Nadu GST Act 2017 explains  Burden of Proof and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  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… Read More »

Section 154 of Tamil Nadu GST Act 2017 ( Section 154 of Tamil Nadu GST Act 2017 explains  Power to take samples and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  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… Read More »

Section 153 of Tamil Nadu GST Act 2017 ( Section 153 of Tamil Nadu GST Act 2017 explains Taking assistance from an expert and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  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… Read More »

Section 152 of Tamil Nadu GST Act 2017 ( Section 152 of Tamil Nadu GST Act 2017 explains Bar on disclosure of information and is covered in  CHAPTER XXI  MISCELLANEOUS )  [Enforced with effect from 1-7-2017]  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… Read More »