Section 135 CGST Act 2017 – Presumption of culpable mental state
Section 135 CGST Act 2017 [ Section 135 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 135 CGST Act 2017 explains Presumption of culpable mental state and is covered in Chapter XIX – Offences and Penalties [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »