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Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


68. Clarifications through Government orders. section 56(3)
69. Special provisions relating to industrial units availing or entitled to avail tax concessions under rules 28A, 28B or 28C of the 1975 Rules. section 61(2)(d)
70. Furnishing of Security. sections 12, 22 and 31
71. Power to extend time. section 60
72. Signing of declarations, certificates and entries made therein. section 60
73. Business owned by persons under disability. section 60
74. Business forming part of estate under the control of court. section 60
75. Dealers to exhibit name boards. section 60
76. Supply of copy of orders. section 60
77. Fee. section 60
78. Assessment record- Inspection thereof. section 60
79. Method of service of notice and supply of copy of order. section 60
80. Summons. section 46
81. Repeal. section 61

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