CHAPTER– XXIII MISCELLANEOUS PROVISIONS
- 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