Section 139 of Manipur GST Act 2017 ( Section 139 of Manipur 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… Read More »
Section 138 of Manipur GST Act 2017 ( Section 138 of Manipur 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… Read More »
Section 137 of Manipur GST Act 2017 ( Section 137 of Manipur 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… Read More »
Section 136 of Manipur GST Act 2017 ( Section 136 of Manipur 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… Read More »
Section 135 of Manipur GST Act 2017 ( Section 135 of Manipur 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 of Manipur GST Act 2017 ( Section 134 of Manipur 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… Read More »
Section 133 of Manipur GST Act 2017 ( Section 133 of Manipur 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) If any person engaged in connection with the collection of statistics under section 151 or compilation or… Read More »
Section 132 of Manipur GST Act 2017 ( Section 132 of Manipur 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, in violation… Read More »
Section 132 of Manipur GST Act 2017 ( Section 132 of Manipur 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, in violation… Read More »
Section 131 of Manipur GST Act 2017 ( Section 131 of Manipur 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 (2… Read More »