Daily Archives: April 20, 2017

Section 135 CGST Act 2017 – Presumption of culpable mental state

By | April 20, 2017

Section 135 CGST Act 2017 [ Section 135 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 135 CGST Act 2017 explains Presumption of culpable mental state and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »

Section 134 CGST Act 2017 – Cognizance of offences.

By | April 20, 2017

Section 134 CGST Act 2017 [ Section 134 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 134 CGST Act 2017 explains Cognizance of offences and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »

Section 133 CGST Act 2017 – Liability of officers and certain other persons

By | April 20, 2017

Section 133 CGST Act 2017 [ Section 133 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 133 CGST Act 2017 explains Liability of officers and certain other persons and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL… Read More »

Section 132 CGST Act 2017 – Punishment for certain offences.

By | April 20, 2017

Section 132 CGST Act 2017 [ Section 132 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 132 CGST Act 2017 explains Punishment for certain offences and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX… Read More »

Section 131 CGST Act 2017- Confiscation or penalty not to interfere with other punishments.-

By | April 20, 2017

Section 131 CGST Act 2017 [ Section 131 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 131 CGST Act 2017 explains Confiscation or penalty not to interfere with other punishments and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known… Read More »

Section 130 CGST Act 2017 – Confiscation of goods or conveyances and levy of penalty.

By | April 20, 2017

Section 130 CGST Act 2017 [ Section 130 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 130 CGST Act 2017 explains Confiscation of goods or conveyances and levy of penalty and conveyances in transit and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act… Read More »

Section 129 CGST Act 2017- Detention, seizure and release of goods and conveyances in transit.

By | April 20, 2017

Section 129 CGST Act 2017 [ Section 129 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 129 CGST Act 2017 explains Detention, seizure and release of goods and conveyances in transit and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also… Read More »

Section 128 CGST Act 2017 Power to waive penalty or fee or both.

By | April 20, 2017

Section 128 CGST Act 2017 [ Section 128 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 128 CGST Act 2017 explains Power to waive penalty or fee or both and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL… Read More »

Section 127 CGST Act 2017 Power to impose penalty in certain cases.

By | April 20, 2017

Section 127 CGST Act 2017 [ Section 127 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 127 CGST Act 2017 explains Power to impose penalty in certain cases and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL GOODS… Read More »

Section 126 CGST Act 2017 General disciplines related to penalty.

By | April 20, 2017

Section 126 CGST Act 2017 [ Section 126 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 126 CGST Act 2017 explains General disciplines related to penalty and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »