Section 143 Delhi GST Act 2017 ( Section 143 Delhi GST Act 2017 explains Miscellaneous transitional provisions 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 inputs or capital goods, without… Read More »
Section 142 Delhi GST Act 2017 ( Section 142 Delhi 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 six months prior to the appointed day, are returned… Read More »
Section 141 Delhi GST Act 2017 ( Section 141 Delhi 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 processed to a job worker for further processing, testing, repair, reconditioning… Read More »
Section 140 Delhi GST Act 2017 ( Section 140 Delhi 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, in his electronic credit ledger,… Read More »
Section 139 Delhi GST Act 2017 ( Section 139 Delhi 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 shall be issued a certificate… Read More »
Section 138 Delhi GST Act 2017 ( Section 138 Delhi 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 accused of the offence, to… Read More »
Section 137 Delhi GST Act 2017 ( Section 137 Delhi 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 in charge of, and was… Read More »
Section 136 Delhi GST Act 2017 ( Section 136 Delhi 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 during the course of any… Read More »
Section 135 Delhi GST Act 2017 ( Section 135 Delhi 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, the court shall presume the… Read More »
Section 134 Delhi GST Act 2017 ( Section 134 Delhi 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, and no court inferior to… Read More »