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)