Section 142 Central Goods and Services Tax Act, 2017
Miscellaneous transitional provisions (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible […]
Section 141 Central Goods and Services Tax Act, 2017
Transitional provisions relating to job work (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and […]
Section 140 Central Goods and Services Tax Act, 2017
Section 140 of the Central Goods and Services Tax Act outlines the transitional arrangements for input tax credit under the GST regime in India. These provisions govern how businesses can carry forward CENVAT credit from the previous tax regime, ensuring seamless transition and compliance. The section specifies conditions under which eligible duties and taxes paid […]
Section 139 Central Goods and Services Tax Act, 2017
Migration of existing taxpayers (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a […]
Section 138 Central Goods and Services Tax Act, 2017
Compounding of offence (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to the Central Government or the State Government, as the case be, of such compounding amount in such manner as may be prescribed: Provided that […]
Section 137 Central Goods and Services Tax Act, 2017
Offences by companies (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be […]
Section 136 Central Goods and Services Tax Act, 2017
Relevancy of statements under certain circumstances A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the […]
Section 135 Central Goods and Services Tax Act, 2017
Presumption of culpable mental state. In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental […]
Section 134 Central Goods and Services Tax Act, 2017
Cognizance of offences No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence. *Enforced w.e.f. 1st July, 2017. Practice area’s of B K […]
Section 133 Central Goods and Services Tax Act, 2017
Liability of officers and certain other persons (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of central tax having access to information specified under sub-section (1) of section 150, or if any person engaged in connection with the provision of service on […]