Section 144 of Tamil Nadu GST Act 2017 ( Section 144 of Tamil Nadu GST Act 2017 explains Presumption as to documents in certain cases and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] Presumption as to documents in certain cases 144. Where any document— (i) is produced by any person under this Act or any other… Read More »
Section 143 of Tamil Nadu GST Act 2017 ( Section 143 of Tamil Nadu GST Act 2017 explains Job work procedure and is covered in CHAPTER XXI MISCELLANEOUS ) [Enforced with effect from 1-7-2017] Job work procedure 143. (1)A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be… Read More »
Section 142 of Tamil Nadu GST Act 2017 ( Section 142 of Tamil Nadu GST Act 2017 explains Miscellaneous transitional provisions and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ) [Enforced with effect from 1-7-2017] Miscellaneous transitional provisions 142. (1)Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not… Read More »
Section 141 of Tamil Nadu GST Act 2017 ( Section 141 of Tamil Nadu GST Act 2017 explains Transitional provisions relating to job work and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ) [Enforced with effect from 1-7-2017] Transitional provisions relating to job work 141. (1) Where any inputs received at a place of business had been despatched as such or… Read More »
Section 140 of Tamil Nadu GST Act 2017 ( Section 140 of Tamil Nadu GST Act 2017 explains Migration of existing taxpayers and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ) [Enforced with effect from 1-7-2017] 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… Read More »
Section 139 of Tamil Nadu GST Act 2017 ( Section 139 of Tamil Nadu GST Act 2017 explains Migration of existing taxpayers and is covered in CHAPTER XX TRANSITIONAL PROVISIONS ) [Enforced with effect from 28-6-2017.] Migration of existing taxpayers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a… Read More »
Section 138 of Tamil Nadu GST Act 2017 ( Section 138 of Tamil Nadu GST Act 2017 explains Compounding of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 137 of Tamil Nadu GST Act 2017 ( Section 137 of Tamil Nadu GST Act 2017 explains Offences by Companies and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) [Enforced with effect from 1-7-2017.] 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… Read More »
Section 136 of Tamil Nadu GST Act 2017 ( Section 136 of Tamil Nadu GST Act 2017 explains Relevancy of statements under certain circumstances and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) [Enforced with effect from 1-7-2017.] Relevancy of statements under certain circumstances 136. A statement made and signed by a person on appearance in response to any summons… Read More »
Section 135 of Tamil Nadu GST Act 2017 ( Section 135 of Tamil Nadu GST Act 2017 explains Presumption of culpable mental state and is covered in CHAPTER XIX OFFENCES AND PENALTIES ) [Enforced with effect from 1-7-2017.] Presumption of culpable mental state 135. In any prosecution for an offence under this Act which requires a culpable mental state on the… Read More »