OFFENCES UNDER GST LAW

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..... CGST Act, 2017 and the rules made thereunder. Under the CGST Act, 2017 or any other GST laws there is no specific definition of an offence, however, the provisions for the offences and its penalties .....

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..... tion 122 of the CGST Act, 2017 is applicable to the taxable person, meaning that these provisions are not only applicable to the registered persons but also to the persons liable to be registered. 3. .....

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