GST | Semantic Taxgen (OPC) Pvt. Ltd.

Category: GST

Power to make regulations.

December 12, 2017

The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.

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Power of Government to make rules

December 12, 2017

(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or […]

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Levy of fee.

December 12, 2017

Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.

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Bar on jurisdiction of civil courts

December 12, 2017

Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act

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Rectification of errors apparent on the face of record.

December 12, 2017

Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order […]

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Assessment proceedings, etc., not to be invalid on certain grounds

December 12, 2017

(1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or […]

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Publication of information in respect of persons in certain cases.

December 12, 2017

(1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution under this Act in respect of such person, it may […]

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Disclosure of information by a public servant.

December 12, 2017

(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save […]

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Protection of action taken under this Act.

December 12, 2017

(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 under this Act or the rules made thereunder. […]

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Persons deemed to be public servants

December 12, 2017

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.

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