Section 123 of CGST Act Penalty for failure to furnish information return Penalty for failure to furnish information return.- If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued
Section 122 of CGST Act Penalty for certain offences. (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues
Section 121 of CGST Act Non-appealable decisions and orders Non-appealable decisions and orders.- Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken
Section 115 of CGST Act Interest on refund of amount paid for admission of appeal. Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the
Section 114 of CGST Act Financial and administrative powers of President The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.] The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.
Section 139 of CGST Act : Migration of Existing Taxpayers Summary Chart of Section 139 : (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
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
