Home GST LAW (Draft) Chapter 19 – Offences And Penalties

Chapter 19 – Offences And Penalties

Offences_And_Penalties

Section 85 : Offences and penalties – Offences And Penalties

85.Offences and penalties (1) Where a taxable person who - (i) supplies any goods and/or services without issue of any invoice or issues an incorrect or...
Offences_And_Penalties

Section 86 : General penalty – Offences And Penalties

Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for...
Offences_And_Penalties

Section 87 : General disciplines related to penalty – Offences And Penalties

87.General disciplines related to penalty (1) No tax authority shall impose substantial penalties for minor breaches of tax regulations or procedural requirements. In particular, no...
Offences_And_Penalties

Section 88 : Power of Adjudication – Offences And Penalties

88.Power to impose penalty in certain cases Where the proper officer is of the view that a person is liable to a penalty and the...
Offences_And_Penalties

Section 89 : Detention and release of goods and conveyances in transit – Offences...

89.Detention, seizure and release of goods and conveyances in transit (1) Where any person transports any goods or stores any goods while they are in...

LATEST GST NEWS

KNOWLEDGE BASE