Section 139 Kerala GST Ordinance 2017 [ Section 139 Kerala GST Ordinance 2017 explains Migration of existing tax payers and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ] Migration of existing tax payers 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… Read More »
Section 138 Kerala GST Ordinance 2017 [ Section 138 Kerala GST Ordinance 2017 explains Compounding of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES ] Compounding of offences 138. (1) Any offence under this Ordinance may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence,… Read More »
Section 137 Kerala GST Ordinance 2017 [ Section 137 Kerala GST Ordinance 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 Ordinance is a company, every person who, at the time the offence was committed was in charge of, and… Read More »
Section 136 Kerala GST Ordinance 2017 [ Section 136 Kerala GST Ordinance 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… Read More »
Section 135 Kerala GST Ordinance 2017 [ Section 135 Kerala GST Ordinance 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 Ordinance which requires a culpable mental state on the part of the accused, the court shall presume… Read More »
Section 134 Kerala GST Ordinance 2017 [ Section 134 Kerala GST Ordinance 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 Ordinance or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior… Read More »
Section 133 Kerala GST Ordinance 2017 [ Section 133 Kerala GST Ordinance 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 compilation or computerisation thereof or… Read More »
Section 132 Kerala GST Ordinance 2017 [ Section 132 Kerala GST Ordinance 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, in violation of the provisions… Read More »
Section 131 Kerala GST Ordinance 2017 [ Section 131 Kerala GST Ordinance 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 Kerala GST Ordinance 2017 [ Section 130 Kerala GST Ordinance 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 Ordinance, if any person,— (i) supplies or receives any goods in… Read More »