Section 139 Jharkhand GST Act 2017 Enforced with effect from 22-6-2017. ( Section 139 Jharkhand 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 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 138 Jharkhand 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… Read More »
Section 137 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 137 Jharkhand 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… Read More »
Section 136 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 136 Jharkhand 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… Read More »
Section 135 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 135 Jharkhand 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… Read More »
Section 134 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 134 Jharkhand 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… Read More »
Section 133 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 133 Jharkhand GST Act 2017 explains Liability of officers and certain other persons. and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) Liability of officers and certain other persons. 133. (1) Where any person engaged in connection with the collection of statistics under section 151 or… Read More »
Section 132 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 132 Jharkhand GST Act 2017 explains Punishment for certain offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) Punishment for certain offences 132. (1) Whoever commits any of the following offences, namely:— (a) supplies any goods or services or both without issue of any invoice,… Read More »
Section 131 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 131 Jharkhand 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,… Read More »
Section 130 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 130 Jharkhand 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)… Read More »