Author: bihartaxconsultant

Section 157. Protection of action taken under this Act.- (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done […]

Section 156. Persons deemed to be public servants.- All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.     * Enforced w.e.f. 1st July, 2017 .

Section 155. Burden of proof.- Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.     * Enforced w.e.f. 1st July, 2017

Section 154. Power to take samples.- The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.     * Enforced w.e.f. 1st July, 2017 .

Section 153. Taking assistance from an expert.- Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.     * Enforced w.e.f. 1st July, 2017 .

1 [ Section 151. Power to call for information. The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.] * Enforced w.e.f. 1st July, 2017 . 1. Substituted […]

Section 150. 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 the State Government responsible for the collection of value added tax or sales tax or State excise duty or an authority of the Central […]

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 rating score may be determined on the basis of such […]

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 with regard to registration, furnishing of return, payment of tax […]

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 such goods are manufactured in India.     *Enforced w.e.f. 1st […]