Section 153 of CGST Act 2017: Taking Assistance from an Expert
Provisions under Section 153 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Taking Assistance from an Expert”, are as under:
Section 153 of CGST Act 2017: Taking Assistance from an Expert (CHAPTER XXI – MISCELLANEOUS)
Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.