Daily Archives: April 9, 2017

136 Relevancy of statements under certain circumstances – CGST Billl 2017

By | April 9, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Relevancy of statements under certain circumstances.  A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under… Read More »

133 Liability of officers and certain other persons – CGST Billl 2017

By | April 9, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Liability of officers and certain other persons.  Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of central tax having… Read More »

131 Confiscation or penalty not to interfere with other punishments – CGST Billl 2017

By | April 9, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Confiscation or penalty not  to interfere with other punishments. Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under the provisions of this Act… Read More »

130 Confiscation of goods or conveyances and levy of penalty – CGST Billl 2017

By | April 9, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Confiscation of goods or conveyances and levy of penalty.  (1) Notwithstanding anything contained in this Act, if any person— (i) supplies or receives any goods in contravention of any of the provisions of this… Read More »

129 Detention, seizure and release of goods and conveyances in transit- CGST Billl 2017

By | April 9, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Detention, seizure and release of goods and conveyances in transit.  (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention… Read More »