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
The Central Goods and Services Act, 2017 (CGST Act) Section 165 – Power to make regulations The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. Complete:the-gst-act-section
The Central Goods and Services Act, 2017 (CGST Act) Section 164 – Power of Government to make rules (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may
Section 90 of The Indian Evidence Act, 1872 90. Presumption as to documents thirty years old.—Where any document, purporting or proved to be thirty years old, is produced from any custody which the Court in the particular case considers proper, the Court may presume that the signature and every other part of such document, which
The Central Goods and Services Act, 2017 (CGST Act) Section 163 – Levy of fee 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 such fee as may be prescribed. Complete:the-gst-act-section