Section 0

Chapter XXI: ## MISCELLANEOUS CHAPTER XXI MISCELLANEOUS 143. Job work procedure. 144. Presumption as to documents in certain cases. 145. Admissibility of micro films, facsimile copies of documents and computer printouts as - documents and as evidence. 146. Common Portal. 147. Deemed exports. 148. Special procedure for certain processes. 149. Goods and services tax compliance rating. 150. Obligation to furnish information return. 151. Power to call for information. 152. Bar on disclosure of information. 153. Taking assistance from an expert. 154. Power to take samples. 155. Burden of proof. 156. Persons deemed to be public servants. - SECTIONS 157. Protection of action take under this Act. 158. Disclosure of information by a public servant. - 158A. Consent based sharing of information furnished by taxable person. 159. Publication of information in respect of persons in certain cases. 160. Assessment proceedings, etc., not to be invalid on certain grounds. 161. Rectification of errors apparent on the face of record. 162. Bar on jurisdiction of civil courts. 163. Levy of fee. 164. Power of Government to make rules. 165. Power to make regulations. 166. Laying of rules, regulations and notifications. 167. Delegation of powers. 168. Power to issue instructions or directions. - 168A. Power of Government to extend time limit in special circumstances. 169. Service of notice in certain circumstances. 170. Rounding off of tax, etc. Chapter XXI: ## MISCELLANEOUS 171. Anti-profiteering measure. 172. Removal of difficulties. 173. Amendment of Act 32 of 1994. 174. Repeal and saving. - SCHEDULE I. SCHEDULE II. SCHEDULE III. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 ACT NO. 12 OF 2017 [12 th April, 2017.] An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—