GST-Goods and Service Tax - 112. page

Goods and Services Tax Act – GST Law

Publication of rules and notifications and laying of rules before Parliament / State Legislature : (1) All rules made and notifications issued under the Act shall be published in the Official Gazette. […]

Delegation of powers : The Competent Authority may, by notification in the Gazette direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable […]

Removal of difficulties : (1) If any difficulty arises in giving effect to any provision of the Act, the Central Government / State Government may, by general or special order published […]

Service of notice in certain circumstances : (1) Any decision, order, summons, notice or other communication under the Act or the rules made thereunder shall be served by any one of […]

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 […]

Instructions to GST Officers : The Competent Authority may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of the Act, issue […]

Rectification of mistakes or errors apparent from record : Without prejudice to the provisions of section 128, and notwithstanding anything contained in any other provisions of this Act, any authority, who […]

Bar of jurisdiction of civil courts : Save as provided by section 87 and 88, no civil court shall have jurisdiction to deal with or decide any question arising from or […]

Levy of fees : 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 […]

Power of Central (or State) Government to make rules : (1) The Central Government (or the State Government) may, on the recommendation of the Council, make rules, including rules conferring the […]