Author: bihartaxconsultant

Section 146. Common Portal.- The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed. […]

Section 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.- (1) Notwithstanding anything contained in any other law for the time being in force,- (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or […]

Section 144. Presumption as to documents in certain cases.- Where any document- (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been seized from the custody or control of any person under this Act or any other law for the time being […]

CHAPTER XXI MISCELLANEOUS   * Section 143. Job work procedure.- (1) A registered person (hereafter in this section referred to as the ” principal ” ) may under intimation and subject to such conditions as may be prescribed , send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job […]

Section 142. Miscellaneous transitional provisions.- (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible […]

Section 141. Transitional provisions relating to job work.- (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and […]

Section 140. Transitional arrangements for input tax credit.- (1) A registered person, other than a person opting to pay tax under section 10 , shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit 1 [of eligible duties] carried forward in the return relating to the period ending with the day immediately preceding the appointed day, […]

CHAPTER XX TRANSITIONAL PROVISIONS   * Section 139. Migration of existing taxpayers.- (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed , […]

Section 138. Compounding of offences.- (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to the Central Government or the State Government, as the case be, of such compounding amount in such manner as may be prescribed : Provided that […]

Section 137. Offences by companies.- (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be […]