Revised Model GST Law ( Nov 2016) Section 95 Revised Model GST Law ( Nov 2016) Relevancy of statements under certain circumstances (1) A statement made and signed by a person before any gazetted officer of CGST/IGST/SGST during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of… Read More »
Revised Model GST Law ( Nov 2016) Section 94 Revised Model GST Law ( Nov 2016) Presumption of culpable mental state (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state but it… Read More »
Revised Model GST Law ( Nov 2016) Section 93 Revised Model GST Law ( Nov 2016) Cognizance of offences No Court shall take cognizance of any offence punishable except with the previous sanction of the designated authority, and no Court inferior to that of a Magistrate of the First Class, shall try any such offence.
Revised Model GST Law ( Nov 2016) Section 92 Revised Model GST Law ( Nov 2016) CHAPTER – XX PROSECUTION AND COMPOUNDING OF OFFENCES Prosecution (1) Whoever commits any of the following offences, namely— (a) supplies any goods and/or services without issue of any invoice or grossly misdeclares the description of the supply on invoice,… Read More »
Circular No. 1053/02/2017-CX F.No. 96/1/2017-CX.I Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Dated the 10th March, 2017 To, The Principal Chief Commissioner/Chief Commissioners of Central Excise (All) The Principal Chief Commissioner/Chief Commissioners of Central Excise and Service Tax (All) The Principal Chief Commissioner/Chief Commissioners of Service Tax (All)… Read More »
Revised Model GST Law ( Nov 2016) Section 91 Revised Model GST Law ( Nov 2016) Confiscation or penalty not to interfere with other punishments No confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected… Read More »
Revised Model GST Law ( Nov 2016) Section 90 Revised Model GST Law ( Nov 2016) Confiscation of goods and/or conveyances and levy of penalty (1) If any person – (i) supplies or receives any goods in contravention of any of the provisions of this Act or rules made thereunder with intent to evade payment… Read More »
Revised Model GST Law ( Nov 2016) Section 89 Revised Model GST Law ( Nov 2016) Detention, seizure and release of goods and conveyances in transit (1) Where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or rules made thereunder, all… Read More »
Revised Model GST Law ( Nov 2016) Section 88 Revised Model GST Law ( Nov 2016) Power to impose penalty in certain cases Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceeding under sections 59, 60, 61, 62, 66,… Read More »
Revised Model GST Law ( Nov 2016) Section 87 Revised Model GST Law ( Nov 2016) General disciplines related to penalty (1) No tax authority shall impose substantial penalties for minor breaches of tax regulations or procedural requirements. In particular, no penalty in respect of any omission or mistake in documentation which is easily rectifiable… Read More »