Section 145 of the CGST Act
Section 145 of the CGST Act: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and...
GST
Section 144 of the CGST Act
Section 144 of the CGST Act: Presumption as to documents in certain cases— Where any document–– (i) is produced by...
Section 143 of the CGST Act
Section 143 of the CGST Act: Job work procedure— (1) A registered person (hereafter in this section referred to as...
Section 142 of the CGST Act
Section 142 of the CGST Act: Miscellaneous transitional provisions— (1) Where any goods on which duty, if any, had been...
Section 141 of the CGST Act
Section 141 of the CGST Act: Transitional provisions relating to job work— (1) Where any inputs received at a place...
Section 140 of the CGST Act
Section 140 of the CGST Act: Transitional arrangements for input tax credit— (1) A registered person, other than a person...
Migration of existing taxpayers | Section 139 of CGST Act
Section 139 of the CGST Act: Migration of existing taxpayers— (1) On and from the appointed day, every person registered...
Section 139 of the CGST Act
Section 139 of the CGST Act: Migration of existing taxpayers— (1) On and from the appointed day, every person registered...
Section 138 of the CGST Act
Section 138 of the CGST Act: Compounding of offences— (1) Any offence under this Act may, either before or after...
Section 137 of GST – Offences by companies under GST Act
Section 137 of the CGST Act: Offences by companies— (1) Where an offence committed by a person under this Act...