Daily Archives: January 27, 2018

Section 142 of Nagaland GST Act 2017 : Miscellaneous transitional provisions.

By | January 27, 2018

Section 142 of Nagaland GST Act 2017 ( Section 142 of Nagaland GST Act 2017 explains Miscellaneous transitional provisions and is covered in CHAPTER XX: TRANSITIONAL PROVISIONS ) Miscellaneous transitional provisions. 142. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day,… Read More »

Section 141 of Nagaland GST Act 2017 : Transitional provisions relating to job work.

By | January 27, 2018

Section 141 of Nagaland GST Act 2017 ( Section 141 of Nagaland GST Act 2017 explains Transitional provisions relating to job work and is covered in CHAPTER XX: TRANSITIONAL PROVISIONS ) Transitional provisions relating to job work. 141. (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job worker for further processing, testing,… Read More »

Section 140 of Nagaland GST Act 2017 : Transitional arrangements for input tax credit.

By | January 27, 2018

Section 140 of Nagaland GST Act 2017 ( Section 140 of Nagaland GST Act 2017 explains Transitional arrangements for input tax credit and is covered in CHAPTER XX: TRANSITIONAL PROVISIONS ) Transitional arrangements for input tax credit. 140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic… Read More »

Section 139 of Nagaland GST Act 2017 : Migration of existing taxpayers.

By | January 27, 2018

Section 139 of Nagaland GST Act 2017 ( Section 139 of Nagaland GST Act 2017 explains Migration of existing taxpayers and is covered in CHAPTER XX: TRANSITIONAL PROVISIONS ) Migration of existing taxpayers.  139. (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… Read More »

Section 138 of Nagaland GST Act 2017 : Compounding of offences.

By | January 27, 2018

Section 138 of Nagaland GST Act 2017 ( Section 138 of Nagaland GST Act 2017 explains Compounding of offences and is covered in CHAPTER XIX: OFFENCES AND PENALTIES ) Compounding of offences. 138. (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… Read More »

Section 137 of Nagaland GST Act 2017 : Offences by Companies.

By | January 27, 2018

Section 137 of Nagaland GST Act 2017 ( Section 137 of Nagaland GST Act 2017 explains Offences by Companies and is covered in CHAPTER XIX: OFFENCES AND PENALTIES ) Offences by Companies. 137. (1) Where an offence committed by a person under this Act is a company, every d was responsible to, the company for the conduct of business of the… Read More »

Section 136 of Nagaland GST Act 2017 : Relevancy of statements under certain circumstances.

By | January 27, 2018

Section 136 of Nagaland GST Act 2017 ( Section 136 of Nagaland GST Act 2017 explains Relevancy of statements under certain circumstances and is covered in CHAPTER XIX: OFFENCES AND PENALTIES ) Relevancy of statements under certain circumstances. 136. A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course… Read More »

Section 135 of Nagaland GST Act 2017 : Presumption of culpable mental state.

By | January 27, 2018

Section 135 of Nagaland GST Act 2017 ( Section 135 of Nagaland GST Act 2017 explains Presumption of culpable mental state and is covered in CHAPTER XIX: OFFENCES AND PENALTIES ) Presumption of culpable mental state. 135. In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall… Read More »

Section 134 of Nagaland GST Act 2017 : Cognizance of offences.

By | January 27, 2018

Section 134 of Nagaland GST Act 2017 ( Section 134 of Nagaland GST Act 2017 explains Cognizance of offences and is covered in CHAPTER XIX: OFFENCES AND PENALTIES ) Cognizance of offences. 134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court… Read More »