CHAPTER-21 MISCELLANEOUS
INTRODUCTION
CHAPTER OUTLINES
Statutory Reference
Section
143. Job Work Procedure
144. Presumption as to doc...
CGST ACT
CHAPTER-20 TRANSITIONAL PROVISIONS
INTRODUCTION
CHAPTER OUTLINES
Statutory Reference
Section
Rule
Form
139. Migration of Existing taxpayers
2...
CHAPTER-19 OFFENCES AND PENALTIES
INTRODUCTION
CHAPTER OUTLINES
Statutory Reference
Section 122. Penalty for certain offences
Section 123. Penalty ...
CHAPTER-17 ADVANCE RULING
INTRODUCTION
CHAPTER OUTLINES
Statutory Reference
Section
Rule
Form
95. Definition
96. Authority for Advan...
CHAPTER-16 LIABILITY TO PAY IN CERTAIN CASES
INTRODUCTION
CHAPTER OUTLINES
Statutory Reference
Section
Rule
Form
85. Liability in case of tr...
CHAPTER-15 DEMAND AND RECOVERY
INTRODUCTION
CHAPTER OUTLINES
Section
Rule
Form
73. Determination of tax not paid or short paid or erroneous...
CHAPTER-14 INSPECTION,SEARCH,SEZIURE AND ARREST
INTRODUCTION
CHAPTER OUTLINES
Statutory Reference
Section
Rule
Form
67. Power of inspec...
CHAPTER-13 AUDIT
INTRODUCTION
CHAPTER OUTLINES
Statutory Reference
Section
Rule
Form
65. Audit by Tax Authorities
101. A...
CHAPTER-12 ASSESSMENT
INTRODUCTION
CHAPTER OUTLINES
Statutory Reference
Section
Rule
Form
59. Self-Assessment
-
-
60. P...
CHAPTER-11 REFUNDS
INTRODUCTION
CHAPTER OUTLINES
Statutory Reference
Section
Rule
Form
54. Refund of tax
· 89. Appli...
