Section 141 of Meghalaya GST Act 2017 ( Section 141 of Meghalaya 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 businesshad been despatched as such or despatchedafter being partially processed to a job worker for further… Read More »
Section 140 of Meghalaya GST Act 2017 ( Section 140 of Meghalaya 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,… Read More »
Section 139 of Meghalaya GST Act 2017 ( Section 139 of Meghalaya 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 Meghalaya GST Act 2017 ( Section 138 of Meghalaya 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… Read More »
Section 137 of Meghalaya GST Act 2017 ( Section 137 of Meghalaya 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… Read More »
Section 136 of Meghalaya GST Act 2017 ( Section 136 of Meghalaya 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 Meghalaya GST Act 2017 ( Section 135 of Meghalaya 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 whPresumption of culpable mental stateich requires a culpable mental state on the… Read More »
Section 133 of Meghalaya GST Act 2017 ( Section 133 of Meghalaya 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 . If any person engaged in connection with the collection of statistics under section 151 or compilation or… Read More »
Section 132 of Meghalaya GST Act 2017 ( Section 132 of Meghalaya 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… Read More »
Section 131 of Meghalaya GST Act 2017 ( Section 131 of Meghalaya 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… Read More »