Section 141 of Punjab GST Act 2017 ( Section 141 of Punjab 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 business had been despatched as such or despatched after being partially processed… Read More »
Section 140 of Punjab GST Act 2017 ( Section 140 of Punjab 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, in… Read More »
Section 139 of Punjab GST Act 2017 ( Section 139 of Punjab GST Act 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… Read More »
Section 138 of Punjab GST Act 2017 ( Section 138 of Punjab 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 Punjab GST Act 2017 ( Section 137 of Punjab 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 Punjab GST Act 2017 ( Section 136 of Punjab 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 Punjab GST Act 2017 ( Section 135 of Punjab 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, the… Read More »
Section 134 of Punjab GST Act 2017 ( Section 134 of Punjab 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 Punjab GST Act 2017 ( Section 133 of Punjab 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 compilation or… Read More »
Section 132 of Punjab GST Act 2017 ( Section 132 of Punjab 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 »