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IGST_Act_2017

Section / Rule Number Content


Section 67 Clarification and Advance Rulings
Section 68 Ongoing contracts
Section 69 Tax Deferment
Section 70 Protection of acts done in goods faith
Section 71 Submission of return by Banks
Section 72 Provision in the case of defective or irregular proceedings
Section 73 Rounding of Turnover
Section 74 Rounding off of tax etc
Section 75 Powers of subordinate officers to be exercised by higher authorities
Section 76 Power to remove difficulties
Section 77 Instructions to Subordinate Officers
Section 78 Power to make rule
Section 79 Power to Amend Schedules

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