Author: Vinod Arora
Provisions under Section 145 of the CGST Act 2017 relating to "Admissibility of micro films, facsimile (fax) copies of documents and computer printouts as documents and as evidence".
Provisions under Section 144 of the CGST Act 2017 relating to "Presumption as to Documents in Certain Cases".
Provisions under Section 143 of the CGST Act 2017 relating to "Job Work Procedure".
Provisions under Section 142 of the CGST Act 2017 relating to "Miscellaneous Transitional Provisions".
Provisions under Section 141 of the CGST Act 2017 relating to "Transitional Provisions relating to Job Work".
Provisions under Section 140 of the CGST Act 2017 relating to "Transitional Arrangements for Input Tax Credit (ITC)".
Provisions under Section 139 of the CGST Act 2017 relating to "Migration of Existing Taxpayers (Transitional Provisions)".
Provisions under Section 138 of the CGST Act 2017 relating to "Compounding of Offences".
Provisions under Section 137 of the CGST Act 2017 relating to "Offences by Companies".
Provisions under Section 136 of the CGST Act 2017 relating to "Relevancy of Statements under Certain Circumstances".