Tag Archives: Section 132 of Sikkim GST Act 2017

Section 132 of Sikkim GST Act 2017 : Punishment for certain offences

By | June 10, 2018

Section 132 of Sikkim GST Act 2017 [ Section 132 of Sikkim GST Act 2017 explains Punishment for certain offences and is covered in  CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Punishment for certain offences 132. (1) Whoever commits any of the following offences, namely:— (a) supplies any goods or services or both without issue of… Read More »