Goods and Services Tax

Section 172 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 172. Removal of difficulties.- (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the

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Section 171 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 171. Anti-profiteering measure.- (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law f

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Section 170 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 170. Rounding off of tax etc.- The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee

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Section 169 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 169. Service of notice in certain circumstances.- (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable per

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ness or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.

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Section 168 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 168. Power to issue instructions or directions.- The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe

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Section 167 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 167. Delegation of powers.- The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification. – – statute, statutory provisions legislation, law, enactment

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Section 166 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 166. Laying of rules, regulations and notifications.- Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before the State Legislature, while it is in session, for a total period of thirty days which may be comprised in one session or in two

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Section 165 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 165. Power to make regulations.- The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI –

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Section 164 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 164. Power of Government to make rules.- (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respe

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Section 163 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 163. Levy of fee.- Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – T

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Section 162 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 162. Bar on jurisdiction of civil courts.- Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia

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Section 161 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 161. Rectification of errors apparent on the face of record.- Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the Central Goods and Services Tax Act or by the affected pers

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Section 160 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 160. Assessment proceedings, etc. not to be invalid on certain grounds.- (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be

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Section 159 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 159. Publication of information in respect of persons in certain cases.- (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution under this Act in respect of such person, it may cause to

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Section 158 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 158. Disclosure of information by a public servant.- (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed. (2) Notwithstanding anything contained in the Indian Evidence Act, 1872, (1 of 1872.) no court shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised under this

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he lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or (d) any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or (e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or (f) any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or authorised under this Act, to any

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tising company secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or (j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or (k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and (l) any information relating to any class of taxable p

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Section 157 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 157. Protection of action taken under this Act.- (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. (

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Section 156 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 156. Persons deemed to be public servants.- All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. (45 of 1860.) – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia

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Section 155 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 155. Burden of Proof.- Where any person claims that he is eligible for input tax credit u

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Section 154 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 154. Power to take samples.- The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanageme

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Section 153 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 153. Taking assistance from an expert.- Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Reg

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Section 152 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 152. Bar on disclosure of information.- (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particu

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Section 151 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 151. Power to collect statistics.- (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. (2) Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may call upon the concerned persons to furni

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Section 150 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 150. Obligation to furnish information return.- (1) Any person, being- (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty; or (d) an income tax authority appointed under the provisions of the Income-tax Act, 1961; (43 of 1961.) or (e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934; (2 of

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3; (30 of 2013.) or (k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956; (42 of 1956.) or (l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996; (22 of 1996.) or (m) an officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of India Act, 1934; (2 of 1934.) or (n) the Goods and Services Tax Network, a company registered under the Companies Act, 2013; ( 18 of 2013.) or (o) a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25; or (p) any other person as may be specified, on the recommendations of the Council, by the Go

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formation return is defective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within the said period of thirty days or, the further period so allowed, then, notwithstanding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and the provisions of this Act shall apply. (3) Where a person who is required to furnish information return has not furnished the same within the time specified in su

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Section 149 – Mizoram SGST – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Section 149 – 149. Goods and services tax compliance rating.- (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and services tax compliance ra

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Section 148 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 148. Special procedure for certain processes.- The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such p

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