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Section 152 Bar on disclosure of information. (1) No information (****)  with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous...

Section 151 Power to collect statistics 1[The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with...

Section 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...

Section 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...

Section 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...

Section 147 Deemed Exports The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment...

Section 146 Common Portal The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of...

Section 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. (1) Notwithstanding anything contained in any other law for the time being...

Section 144 Presumption as to documents in certain cases Where any document–– (i) is produced by any person under this Act or any other law for the time being in...

Section 143 Job work procedure (1) A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such conditions as may be prescribed,...