CHAPTER– XXIII MISCELLANEOUS PROVISIONS 116. GST compliance rating 117. Obligation to furnish information return 118. Penalty for failure to furnish information return 119. Power to collect statistics 120. Disclosure of information required under section 119 121. Test purchase of goods and/or services 122. Drawal of samples 123. Burden of Proof 124. Persons discharging functions under the Act shall be deemed to be public servants 125. Indemnity 126. Disclosure of information by a public servant 127. Publication of information respecting persons in certain cases 128. Assessment proceedings, etc. not to be invalid on certain grounds 129. Rectification of mistakes or errors apparent from record 130. Bar of jurisdiction of civil courts 131. Levy of fees 132. Power of Central (or State) Government to make rules 132A. General power to make Regulations 133. Delegation of powers 134. Instructions to GST Officers 135. Removal of difficulties 136. Service of Notice in certain circumstances 137. Rounding off of tax etc 138. Effect of amendments, etc., of rules, notifications or orders 139. Publication of rules and notifications and laying of rules before Parliament / State Legislature