The Central Goods and Services Act, 2017 (CGST Act) Section 149 – Goods and services tax compliance rating (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance
Section 71 of The Indian Evidence Act, 1872 71. Proof when attesting witness denies the execution.—If the attesting witness denies or does not recollect the execution of the document, its execution may be proved by other evidence. Complete: the-indian-evidence-act-1872
The Central Goods and Services Act, 2017 (CGST Act) Section 148 – Special procedure for certain processes The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those
The Central Goods and Services Act, 2017 (CGST Act) Section 147 – Deemed exports The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if
Section 70 of The Indian Evidence Act, 1872 70. Admission of execution by party to attested document.—The admission of a party to an attested document of its execution by himself shall be sufficient proof of its execution as against him, though it be a document required by law to be attested. Complete: the-indian-evidence-act-1872
Section 69 of The Indian Evidence Act, 1872 69. Proof where no attesting witness found.—If no such attesting witness can be found, or if the document purports to have been executed in the United Kingdom, it must be proved that the attestation of one attesting witness at least is in his handwriting, and that the
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