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Union_Territory_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


609 Registration offices
610 Inspection, production and evidence of documents kept by registrar
610A Admissibility of micro films, facsimile copies of documents, computer printouts and documents on computer media as documents and as evidence
611 Fees in schedule X to be paid
612 Fees etc paid to registrar and other officers to be accounted for to central government
613 Power of central government to reduce fees charges etc.
614 Enforcement of duty of company to make returns, etc., to registrar
614A Power of court trying offences under the act to direct the filing of documents with registrar
610B Provisions relating to filing of applications, documents inspection, etc. through electronic form
610C Power to modify act in relation to electronic records (including the manner and form in which electronic records shall be filed)
610D Providing of value added services through electronic form
610E Application of provision of act 21 of 2000

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