Category: Indirect Tax
Section 141 of GST Act: Transitional provisions relating to job work
Amended and updated notes on section 141 of CGST Act, 2017. Discussion on provisions and rules related to transitional provisions relating to job work.
Section 140 of GST Act: Transitional arrangements for input tax credit
Amended and updated notes on section 140 of CGST Act, 2017. Discussion on provisions and rules related to transitional arrangements for input tax credit.
Section 139 of GST Act: Migration of existing taxpayers
Amended and updated notes on section 139 of CGST Act, 2017. Detail discussion on provisions and rules related to migration of existing taxpayers.
Section 138 of GST Act: Compounding of offences
Amended and updated notes on section 138 of CGST Act, 2017. Detail discussion on provisions and rules related to compounding of offences.
Section 137 of GST Act: Offences by companies
Amended and updated notes on section 137 of CGST Act, 2017. Detail discussion on provisions and rules related to offences by companies.
Section 136 of GST Act: Relevancy of statements under certain circumstances
Amended and updated notes on section 136 of CGST Act, 2017. Provisions and rules related to relevancy of statements under certain circumstances.
Section 135 of GST Act: Presumption of culpable mental state
Amended and updated notes on section 135 of CGST Act, 2017. Detail discussion on provisions and rules related to presumption of culpable mental state.
Section 134 of GST Act: Cognizance of offences
Amended and updated notes on section 134 of CGST Act, 2017. Detail discussion on provisions and rules related to cognizance of offences.
Section 133 of GST Act: Liability of officers and certain other persons
Amended and updated notes on section 133 of CGST Act, 2017. Discussion on provisions and rules related to liability of officers and certain other persons.
Section 132 of GST Act: Punishment for certain offences
Amended and updated notes on section 132 of CGST Act, 2017. Detail discussion on provisions and rules related to punishment for certain offences.
Section 131 of GST Act: Confiscation or penalty not to interfere with other punishments
Amended and updated notes on section 131 of CGST Act, 2017. Provisions and rules related to confiscation or penalty not to interfere with other punishments.
Section 130 of GST Act: Confiscation of goods and levy of penalty
Amended and updated notes on section 130 of CGST Act, 2017. Provisions and rules related to confiscation of goods or conveyances and levy of penalty.
