GST-Goods and Service Tax - 114. page

Goods and Services Tax Act – GST Law

Test purchase of goods and/or services : The [Commissioner] of CGST/SGST or an officer authorized by him may cause purchase of any goods and/or services by any person authorized by him […]

Drawal of samples : The [Commissioner] of CGST/SGST or an officer authorized by him may take samples of goods from the possession of any taxable persons, where he considers it necessary, and […]

Liability in other cases : (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued […]

GST compliance rating : (1) Every taxable person shall be assigned a GST compliance rating score based on his record of compliance with the provisions of this Act. (2) The GST […]

Obligation to furnish information return : (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of […]

Penalty for failure to furnish information return : If a person who is required to furnish an information return under section 117 fails to do so within the period specified in […]

Presumption as to documents in certain cases : Where any document- (i) is produced by any person under the Act or any other law, or (ii) has been seized from […]

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, […]

Liability in case of transfer of business : (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, […]

Liability in case of company in liquidation : (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as […]