GST-Goods and Service Tax - 113. page

Goods and Services Tax Act – GST Law

General power to make Regulations : (1) The Board or the Commissioner SGST may make regulations consistent with this Act and rules, generally to carry out the purposes of this Act. […]

Persons discharging functions under the Act shall be deemed to be public servants : All persons discharging functions under the Act shall be deemed to be public servants within the meaning of […]

Indemnity : No legal proceedings shall lie against any goods and services tax officer, for anything which is done or intended to be done in good faith under the Act or […]

Disclosure of information by a public servant : (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the Act, or in any […]

Publication of information respecting persons in certain cases : (1) If the Competent Authority is of opinion that it is necessary or expedient in the public interest to publish the names […]

Assessment proceedings, etc. not to be invalid on certain grounds : (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported […]

Burden of Proof : If any person claims that he is not liable to pay tax under the Act in respect of any supply of goods and/or services, or that he […]

Special provision regarding liability to pay tax in certain cases : (1) Where a person, liable to pay tax under this Act, dies, then- (a) if a business carried on […]

Power to collect statistics : (1) The Board/Commissioner, if it considers that for the purposes of the better administration of the Act, it is necessary so to do, may by notification, […]

Disclosure of information required under section 119 : (1) No information of any individual return or part thereof, with respect to any matter given for the purposes of section 119 shall, […]