Section 36 Summary Chart : Section 36 of CGST Act : Period of retention of accounts : Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 shall
Section 170 of CGST Act Rounding off of tax, etc The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest
In the digital age, the proliferation of AI-generated content has opened up a new frontier for creators, marketers, educators, and businesses alike. The ability to quickly produce content using artificial intelligence tools has revolutionized productivity but also introduced new challenges. Among these are the hurdles
Section 135 of CGST Act Presumption of culpable mental state Section 135. 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
Section 134 of CGST Act Cognisance of Offences Section 134. 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
Section 133 of CGST Act Liability of officers and certain other persons 133(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
Section 132 of CGST Act Punishment for certain offences 1) 11[Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences], namely:- (a) supplies any goods or services or both without issue of any invoice, in violation of
Section 131 of CGST Act Confiscation or penalty not to interfere with other punishments. – Section 131. Confiscation or penalty not to interfere with other punishments. – Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, (2 of 1974.) no confiscation
Section 125 of CGST Act General penalty General penalty.- Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend
Section 124 of CGST Act Fine for failure to furnish statistics Fine for failure to furnish statistics.- If any person required to furnish any information or return under section 151,- (a) without reasonable cause fails to furnish such information or return
