June 10, 2017
Prosecution_And_Compounding_Of_Offences

Section 96 : Offences by Companies and certain other persons – Prosecution And Compounding Of Offences

96.Offences by Companies and certain other persons (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was […]
June 10, 2017
Transitional_Provisions

Section 180 : Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law – Transitional Provisions

180. Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of […]
June 10, 2017
Transitional_Provisions

Section 179 : Pending refund claims to be disposed of under earlier law. 146 – Transitional Provisions

179. Pending refund claims to be disposed of under earlier law Every claim for refund filed by any person before or after the appointed day, for refund of any amount […]
June 10, 2017
Prosecution_And_Compounding_Of_Offences

Section 95 : Relevancy of statements under certain circumstances – Prosecution And Compounding Of Offences

95.Relevancy of statements under certain circumstances (1) A statement made and signed by a person before any gazetted officer of CGST/IGST/SGST during the course of any inquiry or proceeding under […]
June 10, 2017
Transitional_Provisions

Section 178 : Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract – Transitional Provisions

178. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract (1)Where, in pursuance of a contract entered into prior to the appointed […]
June 10, 2017
Prosecution_And_Compounding_Of_Offences

Section 94 : Presumption of culpable mental state – Prosecution And Compounding Of Offences

94.Presumption of culpable mental state (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall […]
June 10, 2017
Transitional_Provisions

Section 177 : Finished goods removed for carrying out certain processes and returned on or after the appointed day – Transitional Provisions

177. Finished goods removed for carrying out certain processes and returned on or after the appointed day Where any excisable goods manufactured in a factory had been removed without payment […]
June 10, 2017
Prosecution_And_Compounding_Of_Offences

Section 93 : Cognizance of offences – Prosecution And Compounding Of Offences

93.Cognizance of offences No Court shall take cognizance of any offence punishable except with the previous sanction of the designated authority, and no Court inferior to that of a Magistrate […]
June 10, 2017
Transitional_Provisions

Section 176 : Semi-finished goods removed for job work and returned on or after the appointed day – Transitional Provisions

176. Semi-finished goods removed for job work and returned on or after the appointed day (1)Where any semi-finished goods had been removed from the factory to any other premises for […]
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