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CGST Act · Chapter XXI

Miscellaneous

Connect job work, portal powers, information, special procedures, service of notices and saving provisions.

Sections 143–17435 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active
Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.
Chapter in 2 MinutesSection mapQuestionsConnected lawPractical applicationOfficial sources

Chapter in 2 Minutes

Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 143Job work procedureOpen sectionSection 144Presumption as to documents in certain casesOpen sectionSection 145Admissibility of micro films, facsimile copies of documents andOpen sectionSection 146Common PortalOpen sectionSection 147Deemed exportsOpen sectionSection 148Special procedure for certain processesOpen sectionSection 148ATrack and trace mechanism for certain goodsOpen sectionSection 149Goods and services tax compliance ratingOpen sectionSection 150Obligation to furnish information returnOpen sectionSection 151Power to call for informationOpen sectionSection 152Bar on disclosure of informationOpen sectionSection 153Taking assistance from an expertOpen sectionSection 154Power to take samplesOpen sectionSection 155Burden of proofOpen sectionSection 156Persons deemed to be public servantsOpen sectionSection 157Protection of action taken under this ActOpen sectionSection 158Disclosure of information by a public servantOpen sectionSection 158AConsent based sharing of information furnished by taxableOpen sectionSection 159Publication of information in respect of persons in certain casesOpen sectionSection 160Assessment proceedings, etc., not to be invalid on certain groundsOpen sectionSection 161Rectification of errors apparent on the face of recordOpen sectionSection 162Bar on jurisdiction of civil courtsOpen sectionSection 163Levy of feeOpen sectionSection 164Power of Government to make rulesOpen sectionSection 165Power to make regulationsOpen sectionSection 166Laying of rules, regulations and notificationsOpen sectionSection 167Delegation of powersOpen sectionSection 168Power to issue instructions or directionsOpen sectionSection 168APower of Government to extend time limit in special circumstancesOpen sectionSection 169Service of notice in certain circumstancesOpen sectionSection 170Rounding off of tax, etcOpen sectionSection 171Anti-profiteering measureOpen sectionSection 172Removal of difficultiesOpen sectionSection 173Amendment of Act 32 of 1994Open sectionSection 174Repeal and savingOpen section

Questions this chapter should answer

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

GST Common Portal Operations

Open the connected Finin2min repository or practical guide.

GST Instructions

Open the connected Finin2min repository or practical guide.

GST Current Updates - 2026

Open the connected Finin2min repository or practical guide.

E-Way Bill Operations

Open the connected Finin2min repository or practical guide.

Job Work GST Controls

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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