CGST Section 141: Transitional Provisions relating to Job Work
Provisions under Section 141 of the CGST Act 2017 relating to "Transitional Provisions relating to Job Work".
Category: CGST Act, 2017
CGST Section 140: Transitional Arrangements for Input Tax Credit (ITC)
Provisions under Section 140 of the CGST Act 2017 relating to "Transitional Arrangements for Input Tax Credit (ITC)".
CGST Section 139: Migration of Existing Taxpayers (Transitional Provisions)
Provisions under Section 139 of the CGST Act 2017 relating to "Migration of Existing Taxpayers (Transitional Provisions)".
CGST Section 138: Compounding of Offences
Provisions under Section 138 of the CGST Act 2017 relating to "Compounding of Offences".
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.