INTRODUCTION

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..... s 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 docume .....

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..... 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 .....

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..... ith 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 fol .....

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