Section 141 of Sikkim GST Act 2017 [ Section 141 of Sikkim 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 despatched after being partially processed to… Read More »
Section 140 of Sikkim GST Act 2017 [ Section 140 of Sikkim GST Act 2017 explains Transitional arrangements for input tax credit 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… Read More »
Section 139 of Sikkim GST Act 2017 [ Section 139 of Sikkim GST Act 2017 explains Migration of existing taxpayers and is covered in CHAPTER XX TRANSITIONAL PROVISIONS] [ Enforced with effect from 22-6-2017. ] Migration of existing taxpayers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid… Read More »
Section 138 of Sikkim GST Act 2017 [ Section 138 of Sikkim 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 payment,… Read More »
Section 137 of Sikkim GST Act 2017 [ Section 137 of Sikkim 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 offence… Read More »
Section 136 of Sikkim GST Act 2017 [ Section 136 of Sikkim 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 issued… Read More »
Section 135 of Sikkim GST Act 2017 [ Section 135 of Sikkim 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 part… Read More »
Section 134 of Sikkim GST Act 2017 [ Section 134 of Sikkim GST Act 2017 explains Cognizance of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] 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… Read More »
Section 133 of Sikkim GST Act 2017 [ Section 133 of Sikkim GST Act 2017 explains Liability of officers and certain other persons and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Liability of officers and certain other persons 133 .(1) Where any person engaged in connection with the collection of statistics under section… Read More »
Section 132 of Sikkim GST Act 2017 [ Section 132 of Sikkim GST Act 2017 explains Punishment for certain offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] 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… Read More »