The Central Goods and Services Act, 2017 (CGST Act) Section 174 – Repeal and saving (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to
The Central Goods and Services Act, 2017 (CGST Act) Section 173 – Amendment of Act Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted. Complete:the-gst-act-section
The Central Goods and Services Act, 2017 (CGST Act) Section 172 – Removal of difficulties (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent
The Central Goods and Services Act, 2017 (CGST Act) Section 171 – Antiprofiteering measure 1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on
The Central Goods and Services Act, 2017 (CGST Act) Section 170 – Rounding off of tax, etc. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for
The Central Goods and Services Act, 2017 (CGST Act) Section 169 – Service of notice in certain circumstances (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:— (a) by giving or tendering it directly or by
The Central Goods and Services Act, 2017 (CGST Act) Section 168A – Power of Government to extend time limit in special circumstances (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect
The Central Goods and Services Act, 2017 (CGST Act) Section 168 – Power to issue instructions or directions. (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as
The Central Goods and Services Act, 2017 (CGST Act) Section 167 – Delegation of powers 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 under this Act may be exercisable also by another authority or officer
The Central Goods and Services Act, 2017 (CGST Act) Section 166 – Laying of rules, regulations and notifications Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before