1[Section 158A. Consent based sharing of information furnished by taxable person.- (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject...

1[Section 128A. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.- (1) Notwithstanding anything to the contrary contained in this Act, where...

1[Section 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.- (1) Where...

1[Section 11A.  Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.-   Notwithstanding anything contained in this Act, if the Government...

1[Penalty for failure to register certain machines used in manufacture of goods as per special procedure.- (1) Notwithstanding anything contained in this Act, where any person, who is engaged in...