Provisions under Section 153 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Taking Assistance from an Expert”, are as under:
Section 153 of CGST Act 2017: Taking Assistance from an Expert (CHAPTER XXI – MISCELLANEOUS)
Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 153 of the CGST Act 2017, vide Notification 9/2017 Central Tax.
Govt. has notified the CGST Act, 2017 on 12th April, 2017, followed with Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the CGST/ Amendment Acts from time to time, except where specifically mentioned in the respective CGST/ Amendment Acts.
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