> For the complete documentation index, see [llms.txt](https://docs.cleartax.in/cleartax-learn/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cleartax.in/cleartax-learn/regulatory-procedures/miscellaneous-provisions.md).

# Miscellaneous Provisions

## Death & Dissolution - GST Payment

{% embed url="<http://cleartax.in/s/liability-pay-gst-certain-cases>" %}

## Liability in cases of Death & Dissolution

{% embed url="<http://cleartax.in/s/gst-payment-in-cases-of-death-and-dissolution>" %}

## Rectification  u/s 154(1)

{% embed url="<http://cleartax.in/s/filing-rectification-under-section-154-1>" %}

## SOPs for IT Grievance Redressal Committee (GRC)

{% embed url="<https://cleartax.in/s/sop-it-grievance-redressal-committee>" %}