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Section 146 – Common Portal of CGST ACT, 2017 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for … Continue reading “Section 146 – Common Portal of CGST ACT, 2017”

Section 145 – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence of CGST ACT, 2017 145. (1) Notwithstanding anything contained in any other law for the time being in force,— (a) a micro film of a document or the reproduction of the image or images embodied in … Continue reading “Section 145 – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence of CGST ACT, 2017”

Section 144 – Presumption as to documents in certain cases of CGST ACT, 2017 144. Where any document–– (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been seized from the custody or control of any person under this Act or any … Continue reading “Section 144 – Presumption as to documents in certain cases of CGST ACT, 2017”

Section 143 – Job work procedure of CGST ACT, 2017 143. (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, send any inputs or capital goods, without payment of tax, to a job worker for job work and from … Continue reading “Section 143 – Job work procedure of CGST ACT, 2017”

Section 142 – Miscellaneous transitional provisions of CGST ACT, 2017 142. (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 than six months prior to the appointed day, are returned to any place of business on or after the … Continue reading “Section 142 – Miscellaneous transitional provisions of CGST ACT, 2017”

Section 141 – Transitional provisions relating to job work of CGST ACT, 2017 141. (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of … Continue reading “Section 141 – Transitional provisions relating to job work of CGST ACT, 2017”

Section 140 – Transitional arrangements for input tax credit of CGST ACT, 2017 140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with … Continue reading “Section 140 – Transitional arrangements for input tax credit of CGST ACT, 2017”

Section 139 – Migration of existing taxpayers of CGST ACT, 2017 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner … Continue reading “Section 139 – Migration of existing taxpayers of CGST ACT, 2017”

Section 138 – Compounding of offences of CGST ACT, 2017 138. (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 accused of the offence, to the Central Government or the State Government, as the case be, of such compounding … Continue reading “Section 138 – Compounding of offences of CGST ACT, 2017”

Section 137 – Offences by companies of CGST ACT, 2017 137. (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 in charge of, and was responsible to, the company for the conduct of business of the company, as well … Continue reading “Section 137 – Offences by companies of CGST ACT, 2017”