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Section 142 Miscellaneous transitional provisions (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier...

Section 141 Transitional provisions relating to job work (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to...

Section 140 Transitional arrangements for input tax credit (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his...

Section 139 Migration of existing taxpayers (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall...

Section 138 Compounding of offences (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...

Section 137 Offences by companies (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...

Section 136 Relevancy of statements under certain circumstances A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course...

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...

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,...

Section 133 Liability of officers and certain other persons. (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or...