INTRODUCTION - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

CHAPTER XII JOB WORK, ANTI PROFITEERING AND OTHER MISC. PROVISIONS 1. INTRODUCTION 1.1. Chapter XXI of the CGST Act, 2017 and Chapter IX of the IGST Act, 2017 contain the miscellaneous provisions, covering various Sections of the CGST Act, 2017. State GST laws also prescribe identical miscellaneous provisions. 1.2. The following are the provisions of the CGST Act, 2017 covered in this Chapter: Sr. No. Section / Rules Provision pertaining to 1. Section 143 Job work procedure 2. Section 144 Presumption as to documents in certain cases 3. Section 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 4. Section 146 Common portal 5. Section 147 Deemed exports 6. Section 148 Special procedure for certain processes 7. Section 149 Goods and services tax compliance rating 8. Section 150 Obligation to furnish information return 9. Section 151 Power to collect statistics 10. Section 152 Bar on disclosure of information 11. Section 153 Taking assistance from an expert 12. Section 154 Power to take samples 13. Section 155 Burden of proof 14. Section 156 Persons deemed to be public servants 15. Section 157 Protection of action taken under this Act 16. Section 158 Disclosure of information by a public servant 17. Section 158A Consent based sharing of information furnished by taxable person 18. Section 159 Publication of information in respect of persons in certain cases 19. Section 160 Assessment proceedings, etc., not to be invalid on certain grounds 20. Section 161 Rectification of errors apparent on the face of record 21. Section 162 Bar on jurisdiction of civil courts 22. Section 163 Levy of fee 23. Section 164 Power of Government to make rules 24. Section 165 Power to make regulations 25. Section 166 Laying of rules, regulations and notifications 26. Section 167 Delegation of powers 27. Section 168 Power to issue instructions or directions 28. Section 168 A Power of Government to extend time limit in special circumstances 29. Section 169 Service of notice in certain circumstances 30. Section 170 Rounding off of tax, etc. 31. Section 171 Anti-profiteering measure 32. Rule 123 Constitution of the Standing Committee and Screening Committees 33. Rule 126 Power to determine the methodology and procedure 34. Rule 127 Functions of the Authority 35. Rule 128 Examination of application by the Standing Committee and Screening Committee 36. Rule 129 Initiation and conduct of proceedings 37. Rule 130 Confidentiality of information 38. Rule 131 Cooperation with other agencies or statutory authorities 39. Rule 132 Power to summon persons to give evidence and produce documents 40. Rule 133 Order of the Authority 41. Rule 135 Compliance by the registered person 42. Rule 136 Monitoring of the order 43. Section 172 Removal of difficulties 44. Section 173 Amendment of Act 32 of 1994 45. Section 174 Repeal and saving 1.3. The following provisions of the IGST Act, 2017 have been covered in this chapter Sr. No. Section / Rules Provision pertaining to 1. Section 17 Apportionments of tax and settlement of funds 2. Section 18 Transfer of input tax credit 3. Section 19 Tax wrongfully collected and paid to Central Government or State Government 4. Section 20 Application of provisions of Central Goods and Services tax Act 5. Section 21 Import of services made on or after the appointed day 6. Section 22 Power to make rules 7. Section 23 Power to make regulations 8. Section 24 Laying of rules, regulations and notifications 9. Section 25 Power to issue instructions or directions 10. Section 26 Removal of difficulties