Discussion on Provisions of CGST Act or Rules

  1. Section 6 – Authorization of SGST/UTGST officers as Proper Officers
  2. Section 161 – Rectification of Error Apparent on the Face of the Record
  3. Section 83 read with Rule 159 – Provisional Attachment
  4. Section 82 – Tax to be First Charge on Property
  5. Rule 37 and Section 16(2) – Reversal of ITC for non-payment of Consideration within 180 days
  6. Section 121 – Non-Appealable Decisions and Orders
  7. Section 80 – Payment of Tax in Instalments
  8. Section 164 – Power to make Rules
  9. Section 15 of CGST Act – Value of Taxable Supply
  10. Section 87 of CGST Act – Liability in case of amalgamation or merger of companies