Section 131 Karnataka GST Act 2017 [ Section 131 Karnataka GST Act 2017 explains Confiscation or penalty not to interfere with other punishments and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] Confiscation or penalty not to interfere with other punishments. 131. Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973 (Central Act 2 of… Read More »
Section 130 Karnataka GST Act 2017 [ Section 130 Karnataka GST Act 2017 explains Confiscation of goods or conveyances and levy of penalty. and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] Confiscation of goods or conveyances and levy of penalty. 130. (1) Notwithstanding anything contained in this Act, if any person – (i) supplies or receives any goods… Read More »
Section 129 Karnataka GST Act 2017 [ Section 129 Karnataka GST Act 2017 explains Detention, seizure and release of goods and conveyances in transit and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] Detention, seizure and release of goods and conveyances in transit. 129. (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores… Read More »
Section 128 Karnataka GST Act 2017 [ Section 128 Karnataka GST Act 2017 explains Power to waive penalty or fee or both and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] Power to waive penalty or fee or both. 128. The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section… Read More »
Section 127 Karnataka GST Act 2017 [ Section 127 Karnataka GST Act 2017 explains Power to impose penalty in certain cases. and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] Power to impose penalty in certain cases. 127. Where the proper officer is of the view that a person is liable to a penalty and the same is not… Read More »
Section 126 Karnataka GST Act 2017 [ Section 126 Karnataka GST Act 2017 explains General disciplines related to penalty. and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] General disciplines related to penalty. 126. (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or… Read More »
ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – CORRIGENDUM TO NOTICATION G.O.Ms.No.385, DATED 22-8-2017 NOTIFICATION G.O.MS.NO.411, DATED 18-9-2017 In the notification issued vide G.O.Ms.No.385, Revenue (Commercial Taxes-II) Department, dated 22nd August, 2017, after the table, the words, ” the notification shall come into force with effect from the date of its publication in the official… Read More »
SECTION 96 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – AUTHORITY FOR ADVANCE RULING – CONSTITUTION OF – NOTIFIED ANDHRA PRADESH AUTHORITY FOR ADVANCE RULING NOTIFICATION G.O.MS.NO. 410, DATED 18-9-2017 In exercise of the powers under Section 96 of Andhra Pradesh Goods and Services Tax Act,2017, read with Rule 103 of the Andhra… Read More »
SECTION 171 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 123 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 – ANTI-PROFITEERING MEASURE – CONSTITUTION OF STATE LEVEL SCREENING COMMITTEE NOTIFIED MEMBERS NOTIFICATION G.O.MS.NO. 409, DATED 18-9-2017 In exercise of the powers under sub-rule (2) of Rule 123 of the… Read More »