Daily Archives: February 6, 2018

Section 130 of Punjab GST Act 2017 : Confiscation of goods or conveyances and levy of penalty.

By | February 6, 2018

Section 130 of Punjab GST Act 2017 ( Section 130 of Punjab GST Act 2017 explains Confiscation of goods or conveyances and levy of penalty and is covered in  CHAPTER XIX OFFENCES AND PENALTIES )  Confiscation of goods or conveyances and levy of penalty. 130. (1) Notwithstanding anything contained in this Act, if any person – (i) supplies or… Read More »

Section 129 of Punjab GST Act 2017 : Detention seizure and release of goods and conveyances in transit.

By | February 6, 2018

Section 129 of Punjab GST Act 2017 ( Section 129 of Punjab GST Act 2017 explains Detention seizure and release of goods and conveyances in transit and is covered in  CHAPTER XIX OFFENCES AND PENALTIES )  Detention seizure and release of goods and conveyances in transit. 129. (1) Notwithstanding anything contained in this Act, where any person transports any… Read More »

Section 128 of Punjab GST Act 2017 : Power to waive penalty or fee or both.

By | February 6, 2018

Section 128 of Punjab GST Act 2017 ( Section 128 of Punjab GST Act 2017 explains  Power to waive penalty or fee or both and is covered in  CHAPTER XIX OFFENCES AND PENALTIES )   Power to waive penalty or fee or both. 128. The Government may, by notification, waive in part or full, any penalty referred to in section… Read More »

Section 127 of Punjab GST Act 2017 : Power to impose penalty in certain cases.

By | February 6, 2018

Section 127 of Punjab GST Act 2017 ( Section 127 of Punjab GST Act 2017 explains Power to impose penalty in certain cases and is covered in  CHAPTER XIX OFFENCES AND PENALTIES )   Power to impose penalty in certain cases. 127. Where the proper officer is of the view that a person is liable to a penalty and the… Read More »

Section 126 of Punjab GST Act 2017 : General disciplines related to penalty.

By | February 6, 2018

Section 126 of Punjab GST Act 2017 ( Section 126 of Punjab GST Act 2017 explains General disciplines related to penalty and is covered in  CHAPTER XIX OFFENCES AND PENALTIES )   General disciplines related to penalty. 126. (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular,… Read More »

Section 125 of Punjab GST Act 2017 : General penalty.

By | February 6, 2018

Section 125 of Punjab GST Act 2017 ( Section 125 of Punjab GST Act 2017 explains General penalty and is covered in  CHAPTER XIX OFFENCES AND PENALTIES )   General penalty. 125. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall… Read More »

Section 124 of Punjab GST Act 2017 : Fine for failure to furnish statistics.

By | February 6, 2018

Section 124 of Punjab GST Act 2017 ( Section 124 of Punjab GST Act 2017 explains Fine for failure to furnish statistics and is covered in  CHAPTER XIX OFFENCES AND PENALTIES )   Fine for failure to furnish statistics. 124. If any person required to furnish any information or return under section 151,— (a) without reasonable cause fails to furnish… Read More »

Section 123 of Punjab GST Act 2017 : Penalty for failure to furnish information return.

By | February 6, 2018

Section 123 of Punjab GST Act 2017 ( Section 123 of Punjab GST Act 2017 explains Penalty for failure to furnish information return and is covered in  CHAPTER XIX OFFENCES AND PENALTIES )  Penalty for failure to furnish information return. 123. If a person who is required to furnish an information return under section 150 fails to do so… Read More »

Section 122 of Punjab GST Act 2017 : Penalty for certain offences.

By | February 6, 2018

Section 122 of Punjab GST Act 2017 ( Section 122 of Punjab GST Act 2017 explains Penalty for certain offences and is covered in  CHAPTER XIX OFFENCES AND PENALTIES )  Penalty for certain offences. 122. (1) Where a taxable person who— (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or… Read More »

Section 121 of Punjab GST Act 2017 : Non appealable decisions and orders.

By | February 6, 2018

Section 121 of Punjab GST Act 2017 ( Section 121 of Punjab GST Act 2017 explains Non appealable decisions and orders and is covered in  CHAPTER XVIII APPEALS AND REVISION )  Non appealable decisions and orders. 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed… Read More »

Section 120 of Punjab GST Act 2017 : Appeal not to be filed in certain cases.

By | February 6, 2018

Section 120 of Punjab GST Act 2017 ( Section 120 of Punjab GST Act 2017 explains Appeal not to be filed in certain cases and is covered in  CHAPTER XVIII APPEALS AND REVISION )  Appeal not to be filed in certain cases. 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders… Read More »

Section 119 of Punjab GST Act 2017 : Sums due to be paid notwithstanding appeal etc.

By | February 6, 2018

Section 119 of Punjab GST Act 2017 ( Section 119 of Punjab GST Act 2017 explains Sums due to be paid notwithstanding appeal etc and is covered in  CHAPTER XVIII APPEALS AND REVISION )  Sums due to be paid notwithstanding appeal etc. 119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums… Read More »

Section 118 of Punjab GST Act 2017 : Appeal to Supreme Court.

By | February 6, 2018

Section 118 of Punjab GST Act 2017 ( Section 118 of Punjab GST Act 2017 explains Appeal to Supreme Court and is covered in  CHAPTER XVIII APPEALS AND REVISION )  Appeal to Supreme Court. 118. (1) An appeal shall lie to the Supreme Court- (a) from any order passed by the National Bench or Regional Benches of the Appellate… Read More »

Section 114 of Punjab GST Act 2017 : Financial and administrative powers of State President.

By | February 6, 2018

Section 114 of Punjab GST Act 2017 ( Section 114 of Punjab GST Act 2017 explains Financial and administrative powers of State President and is covered in  CHAPTER XVIII APPEALS AND REVISION )  Financial and administrative powers of State President. 114. The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of… Read More »

Section 113 of Punjab GST Act 2017 : Orders of Appellate Tribunal.

By | February 6, 2018

Section 113 of Punjab GST Act 2017 ( Section 113 of Punjab GST Act 2017 explains Orders of Appellate Tribunal and is covered in  CHAPTER XVIII APPEALS AND REVISION )  Orders of Appellate Tribunal. 113. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks… Read More »

Section 115 of Punjab GST Act 2017 : Interest on refund of amount of amount paid for admission of appeal.

By | February 6, 2018

Section 115 of Punjab GST Act 2017 ( Section 115 of Punjab GST Act 2017 explains Interest on refund of amount of amount paid for admission of appeal and is covered in  CHAPTER XVIII APPEALS AND REVISION )  Interest on refund of amount of amount paid for admission of appeal. 115. Where an amount paid by the appellant under… Read More »

Section 116 of Punjab GST Act 2017 : Appearance by authorised representative.

By | February 6, 2018

Section 116 of Punjab GST Act 2017 ( Section 116 of Punjab GST Act 2017 explains Appearance by authorised representative and is covered in  CHAPTER XVIII APPEALS AND REVISION )  Appearance by authorised representative. 116. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal… Read More »

Section 112 of Punjab GST Act 2017 : Appeals to Appellate Tribunal.

By | February 6, 2018

Section 112 of Punjab GST Act 2017 ( Section 112 of Punjab GST Act 2017 explains Appeals to Appellate Tribunal and is covered in  CHAPTER XVIII APPEALS AND REVISION )  Appeals to Appellate Tribunal. 112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the Central Goods and… Read More »

Section 111 of Punjab GST Act 2017 : Procedure before Appellate Tribunal.

By | February 6, 2018

Section 111 of Punjab GST Act 2017 ( Section 111 of Punjab GST Act 2017 explains Procedure before Appellate Tribunal and is covered in  CHAPTER XVIII APPEALS AND REVISION )   Procedure before Appellate Tribunal. 111. (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid… Read More »

Section 109 of Punjab GST Act 2017 : Appellate Tribunal and Benches thereof.

By | February 6, 2018

Section 109 of Punjab GST Act 2017 ( Section 109 of Punjab GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in  CHAPTER XVIII APPEALS AND REVISION )   Appellate Tribunal and Benches thereof. 109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax… Read More »

Section 110 of Punjab GST Act 2017 : President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

By | February 6, 2018

Section 110 of Punjab GST Act 2017 ( Section 110 of Punjab GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc and is covered in  CHAPTER XVIII APPEALS AND REVISION )   President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110. The qualifications, appointment, salary and allowances,… Read More »

 Section 107 of Punjab GST Act 2017 : Appeals to Appellate Authority.

By | February 6, 2018

Section 107 of Punjab GST Act 2017 ( Section 107 of Punjab GST Act 2017 explains Appeals to Appellate Authority and is covered in  CHAPTER XVIII APPEALS AND REVISION )   Appeals to Appellate Authority. 107. (1) Any person aggrieved by any decision or order passed under this Act or the CentralGoods and Services Tax Act by an adjudicating authority may… Read More »

Section 106 of Punjab GST Act 2017 : Procedure of Authority and Appellate Authority.

By | February 6, 2018

Section 106 of Punjab GST Act 2017 ( Section 106 of Punjab GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in  CHAPTER XVII ADVANCE RULING )   Procedure of Authority and Appellate Authority. 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.… Read More »

Section 108 of Punjab GST Act 2017 : Powers of Revisional Authority.

By | February 6, 2018

Section 108 of Punjab GST Act 2017 ( Section 108 of Punjab GST Act 2017 explains Powers of Revisional Authority and is covered in  CHAPTER XVIII APPEALS AND REVISION )   Powers of Revisional Authority. 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information… Read More »

Section 105 of Punjab GST Act 2017 : Powers of Authority and Appellate Authority.

By | February 6, 2018

Section 105 of Punjab GST Act 2017 ( Section 105 of Punjab GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in  CHAPTER XVII ADVANCE RULING )  Powers of Authority and Appellate Authority. 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery and inspection;… Read More »

Section 104 of Punjab GST Act 2017 : Advance ruling to be void in certain circumstances.

By | February 6, 2018

Section 104 of Punjab GST Act 2017 ( Section 104 of Punjab GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in  CHAPTER XVII ADVANCE RULING )  Advance ruling to be void in certain circumstances. 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section… Read More »

Section 102 of Punjab GST Act 2017 : Rectification of advance ruling.

By | February 6, 2018

Section 102 of Punjab GST Act 2017 ( Section 102 of Punjab GST Act 2017 explains Rectification of advance ruling and is covered in  CHAPTER XVII ADVANCE RULING )  Rectification of advance ruling. 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error… Read More »

Section 103 of Punjab GST Act 2017 : Applicability of advance ruling.

By | February 6, 2018

Section 103 of Punjab GST Act 2017 ( Section 103 of Punjab GST Act 2017 explains Applicability of advance ruling and is covered in  CHAPTER XVII ADVANCE RULING )  Applicability of advance ruling. 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the applicant who… Read More »

Section 101 of Punjab GST Act 2017 : Orders of Appellate Authority.

By | February 6, 2018

Section 101 of Punjab GST Act 2017 ( Section 101 of Punjab GST Act 2017 explains Orders of Appellate Authority and is covered in  CHAPTER XVII ADVANCE RULING )  Orders of Appellate Authority. 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks… Read More »

Section 95 of Punjab GST Act 2017 : Definitions : Advance Ruling

By | February 6, 2018

Section 95 of Punjab GST Act 2017 ( Section 95 of Punjab GST Act 2017 explains Definitions and is covered in  CHAPTER XVII ADVANCE RULING )  Definitions. 95. In this Chapter, unless the context otherwise requires,- (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified… Read More »

Section 100 of Punjab GST Act 2017 : Appeal to the Appellate Authority.

By | February 6, 2018

Section 100 of Punjab GST Act 2017 ( Section 100 of Punjab GST Act 2017 explains Appeal to the Appellate Authority and is covered in  CHAPTER XVII ADVANCE RULING )  Appeal to the Appellate Authority. 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may… Read More »

Section 99 of Punjab GST Act 2017 : Constitution of Appellate Authority for Advance Ruling.

By | February 6, 2018

Section 99 of Punjab GST Act 2017 ( Section 99 of Punjab GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in  CHAPTER XVII ADVANCE RULING )  Constitution of Appellate Authority for Advance Ruling. 99. The Government shall, by notification, constitute an Authority to be known as Punjab Appellate Authority for Advance Ruling for… Read More »

Section 98 of Punjab GST Act 2017 : Procedure on receipt of application.

By | February 6, 2018

Section 98 of Punjab GST Act 2017 ( Section 98 of Punjab GST Act 2017 explains Procedure on receipt of application and is covered in  CHAPTER XVII ADVANCE RULING )  Procedure on receipt of application. 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary,… Read More »

Section 97 of Punjab GST Act 2017 : Application for advance ruling.

By | February 6, 2018

Section 97 of Punjab GST Act 2017 ( Section 97 of Punjab GST Act 2017 explains Application for advance ruling and is covered in  CHAPTER XVII ADVANCE RULING )  Application for advance ruling. 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such… Read More »

Section 96 of Punjab GST Act 2017 : Constitution of Authority for Advance Ruling.

By | February 6, 2018

Section 96 of Punjab GST Act 2017 ( Section 96 of Punjab GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in  CHAPTER XVII ADVANCE RULING )  Constitution of Authority for Advance Ruling. 96. (1) The Government shall, by notification, constitute an Authority to be known as the Punjab Authority for Advance Ruling: Provided that the… Read More »

Section 93 of Punjab GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases.

By | February 6, 2018

Section 93 of Punjab GST Act 2017 ( Section 93 of Punjab GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in  CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES )  Special provisions regarding liability to pay tax, interest or penalty in certain cases. 93. (1) Save as… Read More »

Section 91 of Punjab GST Act 2017 : Liability of guardians, trustees etc.

By | February 6, 2018

Section 91 of Punjab GST Act 2017 ( Section 91 of Punjab GST Act 2017 explains Liability of guardians, trustees etc and is covered in  CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES )  Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried… Read More »

Section 90 of Punjab GST Act 2017 : Liability of partners of firm to pay tax.

By | February 6, 2018

Section 90 of Punjab GST Act 2017 ( Section 90 of Punjab GST Act 2017 explains Liability of partners of firm to pay tax and is covered in  CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES )   Liability of partners of firm to pay tax. 90. Notwithstanding any contract to the contrary and any other law for the time… Read More »