Provisions under Section 156 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Persons deemed to be Public Servants”, are as under:
Section 156 of CGST Act 2017: Persons deemed to be Public Servants (CHAPTER XXI – MISCELLANEOUS)
All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 156 of the CGST Act 2017, vide Notification 9/2017 Central Tax.
Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.
|Section-wise/ Rule-wise Text of GST Acts/ Rules|
|CGST Act/ Definitions||CGST Rules|
|IGST Act/ Definitions||IGST Rules|
|UTGST Act/ Definitions||UTGST Rules|