Author: Vinod Arora

Provisions under First Schedule (I) to CGST Act 2017 regarding "Activities to be treated as Supply even if made Without Consideration".

Provisions under Section 174 of the CGST Act 2017 relating to "Repeal and Saving".

Provisions under Section 172 of the CGST Act 2017 relating to "Removal of Difficulties".

Section 171 CGST: Tax rate cuts or ITC benefits must be passed to consumers via commensurate price reductions; Authority can probe non‑compliance; penalty 10% of profiteered amount.

Provisions under Section 169 of the CGST Act 2017 relating to "Service of Notice in certain Circumstances".

Provisions under Section 168A of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Govt Power to Extend Time Limit in Special Circumstances”.

Provisions under Section 167 of the CGST Act 2017 relating to "Delegation of Powers".