Section 140 of Goa GST Act 2017 [ Section 140 of Goa 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 his electronic… Read More »
Section 139 of Goa GST Act 2017 [ Section 139 of Goa 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 issued a… Read More »
Section 138 of Goa GST Act 2017 [ Section 138 of Goa 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 of the… Read More »
Section 137 of Goa GST Act 2017 [ Section 137 of Goa 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 charge of,… Read More »
Section 136 of Goa GST Act 2017 [ Section 136 of Goa 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 the course… Read More »
Section 135 of Goa GST Act 2017 [ Section 135 of Goa 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 court shall… Read More »
Section 134 of Goa GST Act 2017 [ Section 134 of Goa 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 no court… Read More »
Section 133 of Goa GST Act 2017 [ Section 133 of Goa 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 computerisation thereof… Read More »
Section 132 of Goa GST Act 2017 [ Section 132 of Goa 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 of the… Read More »
Section 131 of Goa GST Act 2017 [ Section 131 of Goa 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, (Central Act 2… Read More »