Important Keyword: Section 134.
Table of Contents
GST Section 134. Cognizance of offences.-
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 inferior to that of a Magistrate of the First Class, shall try any such offence.
*Enforced w.e.f. 1st July, 2017.
Read More: Notification No. 27/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify Union Territory Goods and Services Tax rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
Web Stories: Notification No. 27/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify Union Territory Goods and Services Tax rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
Download Pdf: https://taxinformation.cbic.gov.in/
