The Central Goods and Services Act, 2017 (CGST Act) Section 146 – Common Portal 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 of integrated tax, electronic way bill and for carrying out such
The Central Goods and Services Act, 2017 (CGST Act) Section 145 – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence (1) Notwithstanding anything contained in any other law for the time being in force,— (a) a micro film of a document or the reproduction of the image
Section 68 of The Indian Evidence Act, 1872 68. Proof of execution of document required by law to be attested.—If a document is required by law to be attested, it shall not be used as evidence until one attesting witness at least has been called for the purpose of proving its execution, if there be
The Central Goods and Services Act, 2017 (CGST Act) Section 144 – Presumption as to documents in certain cases Where any document–– (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been seized from the custody or control of any person under
Section 67 of The Indian Evidence Act, 1872 67. Proof of signature and handwriting of person alleged to have signed or written document produced.—If a document is alleged to be signed or to have been written wholly or in part by any person, the signature or the handwriting of so much of the document as
Section 66 of The Indian Evidence Act, 1872 66. Rules as to notice to produce.—Secondary evidence of the contents of the documents referred to in section 65, clause (a) , shall not be given unless the party proposing to give such secondary evidence has previously given to the party in whose possession or power the
The Central Goods and Services Act, 2017 (CGST Act) Section 143 – Job work procedure (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 or capital goods, without payment of tax, to a job worker for
The Central Goods and Services Act, 2017 (CGST Act) Section 142 – Miscellaneous transitional provisions (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business
Section 65 of The Indian Evidence Act, 1872 65. Cases in which secondary evidence relating to documents may be given.—Secondary evidence may be given of the existence, condition, or contents of a document in the following cases:— (a) When the original is shown or appears to be in the possession or power— of the person
Section 64 of The Indian Evidence Act, 1872 64. Proof of documents by primary evidence.—Documents must be proved by primary evidence except in the cases hereinafter mentioned. Complete: the-indian-evidence-act-1872