Category: CGST-ACT

Section 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. (1) Notwithstanding anything contained in any other law for the time being...

Section 144 Presumption as to documents in certain cases Where any document–– (i) is produced by any person under this Act or any other law for the time being in...

Section 143 Job work procedure (1) A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such conditions as may be prescribed,...

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...