Good and Service Tax (GST)Section 145: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence finactservices.com / January 27, 2019 (1) Notwithstanding anything contained in any other law for the time being in force,— (a) a micro film of a […]
Good and Service Tax (GST)Section 144: Presumption as to documents in certain cases finactservices.com / January 27, 2019 Where any document–– (i) is produced by any person under this Act or any other law for the time being
Good and Service Tax (GST)Section 143: Job work procedure in GST finactservices.com / January 27, 2019 (1) A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such
Good and Service Tax (GST)Section 138: Compounding of offences finactservices.com / January 27, 2019 (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner
Good and Service Tax (GST)Section 137: Offences by companies in GST Law finactservices.com / January 27, 2019 (1) Where an offence committed by a person under this Act is a company, every person who, at the time
Good and Service Tax (GST)Section 136: Relevancy of Statements under certain circumstances finactservices.com / January 27, 2019 A statement made and signed by a person on appearance in response to any summons issued under section 70 during
Good and Service Tax (GST)Section 135: Presumption of culpable mental state finactservices.com / January 27, 2019 In any prosecution for an offence under this Act which requires a culpable mental state on the part of the
Good and Service Tax (GST)Section 134: Cognizance of offences finactservices.com / January 27, 2019 No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the
Good and Service Tax (GST)Section 133: Liability of officers and certain other persons under GST finactservices.com / January 27, 2019 (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof
Good and Service Tax (GST)Section 132: Punishment for certain offences in GST finactservices.com / January 27, 2019 (1) Whoever commits any of the following offences, namely:— (a) supplies any goods or services or both without issue of