Section 138 of CGST Act : Compounding of Offences Summary Chart of Section 138 : (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
In the ever-evolving landscape of work, freelancing has emerged as a prominent and attractive option for many professionals. The freedom to choose projects set one’s own hours, and work from virtually anywhere has drawn millions into the freelancing fold. However, with these freedoms come unique
Section 137 of CGST Act : Offences by Companies Summary Chart of Section 137 : (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
Section 136 of CGST Act : Relevancy of Statements Under Certain Circumstances Summary Chart of Section 136 : 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
Section 112 of CGST Act Section 112 of CGST Act “(1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax
Section 130 of CGST Act: Confiscation of goods or conveyance Summary Chart of Section 130 : (1) Notwithstanding anything contained in this Act, if any person— (i) supplies or receives any goods in contravention of any of the provisions of this Act
Section 129 of CGST Act: Detention, seizure and release of Goods and vehicles under GST Summary Chart of Section 129 : (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in
Section 128 of CGST Act : Power to waive penalty or fee or both Summary Chart of Section 128 : The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125
Section 127 of CGST Act : Power to impose penalty in certain cases Summary Chart of Section 127 : Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under
Section 126 of CGST Act : General Disciplines Related to Penalty Summary Chart of Section 126 : (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission
