COMPLAINCES PRESCRIBED UNDER CGST ACT, 2017

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..... ns may lead to imposition of penalties/fines and prosecution under this act. An illustrative list of these chapters is given as under: (i) Chapter III covering Sections 7 to 11 provide for levy and collection of tax. (ii) Chapter V provides for provisions relating to availing of input tax credit. (iii) Chapter VI obliges the taxable person(s) to get themselves registered under the GST laws. .....

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