CHAPTER 21 MISCELLANEOUS
- Job work procedure: (Section 143 in The Central Goods and Services Tax Act)
- Presumption as to documents in certain cases: (Section 144 in The Central Goods and Services Tax Act)
- Admissibility of micro films facsimile copies of documents and computer printouts as documents and as evidence: (Section 145 in The Central Goods and Services Tax Act)
- Common Portal: (Section 146 in The Central Goods and Services Tax Act)
- Deemed exports: (Section 147 in The Central Goods and Services Tax Act)
- Special procedure for certain processes: (Section 148 in The Central Goods and Services Tax Act)
- Goods and services tax compliance rating: (Section 149 in The Central Goods and Services Tax Act)
- Obligation to furnish information return: (Section 150 in The Central Goods and Services Tax Act)
- Power to collect statistics: (Section 151 in The Central Goods and Services Tax Act)
- Bar on disclosure of information: (Section 152 in The Central Goods and Services Tax Act)
- Taking assistance from an expert: (Section 153 in The Central Goods and Services Tax Act)
- Power to take samples: (Section 154 in The Central Goods and Services Tax Act)
- Burden of proof: (Section 155 in The Central Goods and Services Tax Act)
- Persons deemed to be public servants: (Section 156 in The Central Goods and Services Tax Act)
- Protection of action taken under this Act: (Section 157 in The Central Goods and Services Tax Act)
- Disclosure of information by a public servant: (Section 158 in The Central Goods and Services Tax Act)
- Publication of information in respect of persons in certain cases: (Section 159 in The Central Goods and Services Tax Act)
- Assessment proceedings etc not to be invalid on certain grounds: (Section 160 in The Central Goods and Services Tax Act)
- Rectification of errors apparent on the face of record: (Section 161 in The Central Goods and Services Tax Act)
- Bar on jurisdiction of civil courts: (Section 162 in The Central Goods and Services Tax Act)
- Levy of fee: (Section 163 in The Central Goods and Services Tax Act)
- Power of Government to make rules: (Section 164 in The Central Goods and Services Tax Act)
- Power to make regulations: (Section 165 in The Central Goods and Services Tax Act)
- Laying of rules regulations and notifications: (Section 166 in The Central Goods and Services Tax Act)
- Delegation of powers: (Section 167 in The Central Goods and Services Tax Act)
- Power to issue instructions or directions: (Section 168 in The Central Goods and Services Tax Act)
- Service of notice in certain circumstances: (Section 169 in The Central Goods and Services Tax Act)
- Rounding off of tax etc: (Section 170 in The Central Goods and Services Tax Act)
- Antiprofiteering measure: (Section 171 in The Central Goods and Services Tax Act)
- Removal of difficulties: (Section 172 in The Central Goods and Services Tax Act)
- Amendment of Act 32 of 1994: (Section 173 in The Central Goods and Services Tax Act)
- Repeal and saving: (Section 174 in The Central Goods and Services Tax Act)