Tag: Taxpayers
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Section 132 of GST Act: Punishment for certain offences
Amended and updated notes on section 132 of CGST Act, 2017. Detail discussion on provisions and rules related to punishment for certain offences.
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Section 133 of GST Act: Liability of officers and certain other persons
Amended and updated notes on section 133 of CGST Act, 2017. Discussion on provisions and rules related to liability of officers and certain other persons.
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Section 134 of GST Act: Cognizance of offences
Amended and updated notes on section 134 of CGST Act, 2017. Detail discussion on provisions and rules related to cognizance of offences.
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Section 135 of GST Act: Presumption of culpable mental state
Amended and updated notes on section 135 of CGST Act, 2017. Detail discussion on provisions and rules related to presumption of culpable mental state.
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Section 136 of GST Act: Relevancy of statements under certain circumstances
Amended and updated notes on section 136 of CGST Act, 2017. Provisions and rules related to relevancy of statements under certain circumstances.
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Section 137 of GST Act: Offences by companies
Amended and updated notes on section 137 of CGST Act, 2017. Detail discussion on provisions and rules related to offences by companies.
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Section 138 of GST Act: Compounding of offences
Amended and updated notes on section 138 of CGST Act, 2017. Detail discussion on provisions and rules related to compounding of offences.
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Section 139 of GST Act: Migration of existing taxpayers
Amended and updated notes on section 139 of CGST Act, 2017. Detail discussion on provisions and rules related to migration of existing taxpayers.
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Section 140 of GST Act: Transitional arrangements for input tax credit
Amended and updated notes on section 140 of CGST Act, 2017. Discussion on provisions and rules related to transitional arrangements for input tax credit.
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Section 141 of GST Act: Transitional provisions relating to job work
Amended and updated notes on section 141 of CGST Act, 2017. Discussion on provisions and rules related to transitional provisions relating to job work.
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Section 142 of GST Act: Miscellaneous transitional provisions
Amended and updated notes on section 142 of CGST Act, 2017. Detail discussion on provisions and rules related to miscellaneous transitional provisions.
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Section 143 of GST Act: Job work procedure
Amended and updated notes on section 143 of CGST Act, 2017. Detail discussion on provisions and rules related to job work procedure.