Provisions under Section 154 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to take Samples”, are as under:
Section 154 of CGST Act 2017: Power to take Samples (CHAPTER XXI – MISCELLANEOUS)
The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.
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Govt. has notified the Central Goods and Services Tax (CGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.
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| CGST Act/ Definitions | CGST Rules |
| IGST Act/ Definitions | IGST Rules |
| UTGST Act/ Definitions | UTGST Rules |
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