Chapter XIX (Sections 122-138) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to offences and penalties. Section 131 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Confiscation or penalty not to interfere with other punishments under CGST Act 2017.
Recently, we have discussed in detail section 130 (i.e. Confiscation of goods or conveyances and levy of penalty) of CGST Act 2017. Today, we learn the provisions of section 131 of the CGST Act 2017. Complete Details of CGST Section 131 – Confiscation or penalty not to interfere with other punishments. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 131 of CGST Act 2017
Section 131 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 131 of CGST Act 2017 read with Central GST Rules 2017.
Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law for the time being in force.