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  1. GSTplus HelpCenter
  2. Model GST Law
  3. CHAPTER– XXIII MISCELLANEOUS PROVISIONS

CHAPTER– XXIII MISCELLANEOUS PROVISIONS

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  • 116. GST compliance rating
  • 117. Obligation to furnish information return
  • 118. Penalty for failure to furnish information return
  • 119. Power to collect statistics
  • 120. Disclosure of information required under section 119
  • 121. Test purchase of goods and/or services
  • 122. Drawal of samples
  • 123. Burden of Proof
  • 124. Persons discharging functions under the Act shall be deemed to be public servants
  • 125. Indemnity
  • 126. Disclosure of information by a public servant
  • 127. Publication of information respecting persons in certain cases
  • 128. Assessment proceedings, etc. not to be invalid on certain grounds
  • 129. Rectification of mistakes or errors apparent from record
  • 130. Bar of jurisdiction of civil courts
  • 131. Levy of fees
  • 132. Power of Central (or State) Government to make rules
  • 132A. General power to make Regulations
  • 133. Delegation of powers
  • 134. Instructions to GST Officers
  • 135. Removal of difficulties
  • 136. Service of notice in certain circumstances
  • 137. Rounding off of tax etc.
  • 138. Effect of amendments, etc., of rules, notifications or orders
  • 139. Publication of rules and notifications and laying of rules before Parliament / State Legislature

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