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GST Act
Section 140 of GST Act: Transitional arrangements for input tax credit
Section 139 of GST Act: Migration of existing taxpayers
Section 138 of GST Act: Compounding of offences
Section 137 of GST Act: Offences by companies
Section 136 of GST Act: Relevancy of statements under certain circumstances
Section 135 of GST Act: Presumption of culpable mental state
Section 134 of GST Act: Cognizance of offences
Section 133 of GST Act: Liability of officers and certain other persons
Section 132 of GST Act: Punishment for certain offences
Section 131 of GST Act: Confiscation or penalty not to interfere with other punishments
Section 130 of GST Act: Confiscation of goods and levy of penalty
Section 129 of GST Act: Detention, seizure and release of goods
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