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Section 143. Job work procedure

Section 144. Presumption as to documents in certain cases

Section 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 146. Common Portal

Section 147. Deemed exports

Section 149. Goods and services tax compliance rating

Section 150. Obligation to furnish information return

Section 151. Power to call for information

Section 152. Bar on disclosure of information

Section 153. Taking assistance from an expert

Section 154. Power to take samples

Section 155. Burden of proof

Section 156. Persons deemed to be public servants

Section 157. Protection of action taken under this Act

Section 158A. Consent based sharing of information furnished by taxable person

Section 158. Disclosure of information by a public servant

Section 159. Publication of information in respect of persons in certain cases

Section 160. Assessment proceedings, etc., not to be invalid on certain grounds

Section 161. Rectification of errors apparent on the face of record

Section 162. Bar on jurisdiction of civil courts

Section 163. Levy of fee

Section 164. Power of Government to make rules

Section 165. Power to make regulations

Section 166. Laying of rules, regulations and notifications

Section 167. Delegation of powers

Section 168. Power to issue instructions or directions

Section 168A. Power of Government to extend time limit in special circumstances

Section 169. Service of notice in certain circumstances

Section 170. Rounding off of tax, etc

Section 171. Antiprofiteering measure

Section 172. Removal of difficulties

Section 173. Amendment of Act 32 of 1994

Section 174. Repeal and saving