CGST Section 138: Compounding of Offences
Provisions under Section 138 of the CGST Act 2017 relating to "Compounding of Offences".
Author: Vinod Arora
CGST Section 137: Offences by Companies
Provisions under Section 137 of the CGST Act 2017 relating to "Offences by Companies".
CGST Section 136: Relevancy of Statements under Certain Circumstances
Provisions under Section 136 of the CGST Act 2017 relating to "Relevancy of Statements under Certain Circumstances".
CGST Section 135: Presumption of Culpable Mental State
Provisions under Section 135 of the CGST Act 2017 relating to "Presumption of Culpable Mental State".
CGST Section 134: Cognizance of Offences
Provisions under Section 134 of the CGST Act 2017 relating to "Cognizance of Offences".
CGST Section 133: Liability of Officers and Certain Other Persons
Provisions under Section 133 of the CGST Act 2017 relating to "Liability of Officers and Certain Other Persons".
CGST Section 132: Punishment for Certain Offences
Section 132 CGST: Penalizes tax evasion, fake invoices, fraudulent ITC/refunds, non‑payment and related offences; prescribes graded fines and imprisonment up to 5 years.
CGST Section 131: Confiscation or Penalty not to Interfere with Other Punishments
Provisions under Section 131 of the CGST Act 2017 relating to "Confiscation or Penalty not to Interfere with Other Punishments".
CGST Section 130: Confiscation of Goods or Conveyances and Levy of Penalty
Provisions under Section 130 of the CGST Act 2017 relating to "Confiscation of Goods or Conveyances and Levy of Penalty".
CGST Section 129: Detention, Seizure, Release of Goods/ Conveyances in Transit
Provisions under Section 129 of the CGST Act 2017 relating to "Detention, Seizure and Release of Goods and Conveyances in Transit".