CGST Section 135: Presumption of Culpable Mental State
Provisions under Section 135 of the CGST Act 2017 relating to "Presumption of Culpable Mental State".
Author: Vinod Arora
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".
CGST Section 128: Power to Waive Penalty or Fee or Both
Provisions under Section 128 of the CGST Act 2017 relating to "Power to Waive Penalty or Fee or Both".
CGST Section 128A: Waiver of interest/penalty/both relating to demands raised u/s 73
Provisions under Section 128A of the CGST Act 2017 relating to “Waiver of interest/penalty/both relating to demands raised u/s 73, for certain tax periods”.
CGST Section 127: Power to Impose Penalty in Certain Cases
Provisions under Section 127 of the CGST Act 2017 relating to "Power to Impose Penalty in Certain Cases".