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GST - States

Home Acts & Rules GST - States Assam SGST Assam Goods and Services Tax Act, 2017 Chapter XIX = OFFENCES AND PENALTIES Chapters List This

OFFENCES AND PENALTIES - Assam Goods and Services Tax Act, 2017

Chapter: XIX
OFFENCES AND PENALTIES
Section 122	:	Penalty for certain offences
Section 123	:	Penalty for failure to furnish information return.
Section 124	:	Fine for failure to furnish statistics.
Section 125	:	General penalty.
Section 126	:	General disciplines related to penalty.
Section 127	:	Power to impose penalty in certain cases.
Section 128	:	Power to waive penalty or fee or both.
Section 129	:	Detention, seizure and release of goods and conveyances in transit.
Section 130	:	Confiscation of goods or conveyances and levy of penalty.
Section 131	:	Confiscation or penalty not to interfere with other punishments.
Section 132	:	Punishment for certain offences.
Section 133	:	Liability of officers and certain other persons.
Section 134	:	Cognizance of offences.
Section 135	:	Presumption of culpable mental state.
Section 136	:	Relevancy of statements under certain circumstances.
Section 137	:	Offences by Companies.
Section 138	:	Compounding of offences.

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