Section 131 of Nagaland GST Act 2017 ( Section 131 of Nagaland 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 of 1974),… Read More »
Section 130 of Nagaland GST Act 2017 ( Section 130 of Nagaland 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… Read More »
Section 129 of Nagaland GST Act 2017 ( Section 129 of Nagaland GST Act 2017 explains Detention, seizure and release of goods and conveyances and is covered in CHAPTER XIX: OFFENCES AND PENALTIES ) Detention, seizure and release of goods and conveyances 129. (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while… Read More »
Section 128 of Nagaland GST Act 2017 ( Section 128 of Nagaland 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… Read More »
Section 127 of Nagaland GST Act 2017 ( Section 127 of Nagaland 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… Read More »
Section 126 of Nagaland GST Act 2017 ( Section 126 of Nagaland 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… Read More »
Section 125 of Nagaland GST Act 2017 ( Section 125 of Nagaland GST Act 2017 explains General penalty and is covered in CHAPTER XIX: OFFENCES AND PENALTIES ) General penalty 125. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable… Read More »
Section 124 of Nagaland GST Act 2017 ( Section 124 of Nagaland GST Act 2017 explains Fine for failure to furnish statistics and is covered in CHAPTER XIX: OFFENCES AND PENALTIES ) Fine for failure to furnish statistics. 124. If any person required to furnish any information or return under section 151,— (a) without reasonable cause fails to furnish such information… Read More »
Section 123 of Nagaland GST Act 2017 ( Section 123 of Nagaland GST Act 2017 explains Penalty for failure to furnish information return and is covered in CHAPTER XIX: OFFENCES AND PENALTIES ) Penalty for failure to furnish information return. 123. If a person who is required to furnish an information return under section 150 fails to do so within the… Read More »
Section 122 of Nagaland GST Act 2017 ( Section 122 of Nagaland GST Act 2017 explains Penalty for certain offences and is covered in CHAPTER XIX: OFFENCES AND PENALTIES ) Penalty for certain offences. 122. (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice… Read More »