Section 143 Madhya Pradesh GST Act 2017 ( Section 143 Madhya Pradesh GST Act 2017 explains Job work procedure and is covered in CHAPTER XXI : MISCELLANEOUS ) Job work procedure 143 . (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any… Read More »
Section 142 Madhya Pradesh GST Act 2017 ( Section 142 Madhya Pradesh GST Act 2017 explains Miscellaneous transitional provisions and is covered in CHAPTER XX : TRANSITIONAL PROVISIONS ) Miscellaneous transitional provisions 142 . (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than… Read More »
Section 141 Madhya Pradesh GST Act 2017 ( Section 141 Madhya Pradesh GST Act 2017 explains Transitional provisions relating to job work and is covered in CHAPTER XX : TRANSITIONAL PROVISIONS ) Transitional provisions relating to job work 141 . (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially… Read More »
Section 140 Madhya Pradesh GST Act 2017 ( Section 140 Madhya Pradesh GST Act 2017 explains Transitional arrangements for input tax credit and is covered in CHAPTER XX : TRANSITIONAL PROVISIONS ) Transitional arrangements for input tax credit 140 . (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take,… Read More »
Section 139 Madhya Pradesh GST Act 2017 ( Section 139 Madhya Pradesh GST Act 2017 explains Migration of existing taxpayers and is covered in CHAPTER XX : TRANSITIONAL PROVISIONS ) Migration of existing taxpayers 139 . (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number… Read More »
Section 138 Madhya Pradesh GST Act 2017 ( Section 138 Madhya Pradesh GST Act 2017 explains Compounding of offences and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ) Compounding of offences 138 . (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person… Read More »
Section 137 Madhya Pradesh GST Act 2017 ( Section 137 Madhya Pradesh GST Act 2017 explains Offences by Companies and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ) Offences by Companies 137 . (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was… Read More »
Section 136 Madhya Pradesh GST Act 2017 ( Section 136 Madhya Pradesh GST Act 2017 explains Relevancy of statements under certain circumstances and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ) Relevancy of statements under certain circumstances 136 . A statement made and signed by a person on appearance in response to any summons issued under section 70… Read More »
Section 135 Madhya Pradesh GST Act 2017 ( Section 135 Madhya Pradesh GST Act 2017 explains Presumption of culpable mental state and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ) Presumption of culpable mental state 135 . In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused,… Read More »
Section 134 Madhya Pradesh GST Act 2017 ( Section 134 Madhya Pradesh GST Act 2017 explains Cognizance of offences and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ) Cognizance of offences 134 . No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner,… Read More »