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Section 125 of CGST Act General penalty (Updated till July 2024)
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 (Updated till July 2024)
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
Section 126 of CGST Act : General Disciplines Related to Penalty (Updated till on July 2024)
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
Section 134 of CGST Act Cognisance of Offences (Updated till July2024)
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 131 of CGST Act Confiscation or penalty not to interfere with other punishments (Updated till July 2024)
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 139 of CGST Act : Migration of Existing Taxpayers (Updated till on July 2024)
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 133 of CGST Act Liability of officers and certain other persons (Updated till July 2024 )
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 (Updated till July 2024)
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 114 of CGST Act Financial and administrative powers of President(Updated till July 2024)
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 138 of CGST Act : Compounding of Offences (Updated till on July 2024)
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
Section 137 of CGST Act : Offences by Companies (Updated till on July 2024)
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 130 of CGST Act: Confiscation of goods or conveyance (Updated till on July 2024)
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