Author: admin_gst

Section 142 – GST – States – TRANSITIONAL PROVISIONS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer: Provided that if the said goods are returned by a registered person, the return of such goods shall be deemed to be a supply. (2) (a) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised upwards on or after th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability. (3) Every claim for refund filed by any person before, on or after the appointed day for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law: Provided that where any claim for refund of the amount of input tax credit is fully or partially rejected, the amount so rejected shall lapse: Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act. (4) Every claim for refund filed after the appointed day for refund of any tax paid under the existing law in respect of the goods exported before or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ith the provisions of the existing law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act: Provided that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act; (b) every proceeding of appeal, revision, review or reference relating to recovery of input tax credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing law, and if any amount of credit becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (7) (a) every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whethe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nstituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act; (b) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (9) (a) where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of input tax credit is found to be inadmissible, the same shal

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

his Act to the extent the tax was leviable on the said goods under the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003); (b) notwithstanding anything contained in section 13, no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994 (Central Act No. 32 of 1994); (c) where tax was paid on any supply, both under the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) and under Chapter V of the Finance Act, 1994 (Central Act No. 32 of 1994), tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed. (12) Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ce under section 51 shall be made by the deductor under the said section where payment to the said supplier is made on or after the appointed day. (14) Where any goods or capital goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled to take credit of the tax paid on such goods or capital goods subject to fulfilment of the following conditions: (i) the agent is a registered taxable person under this Act; (ii) both the principal and the agent declare the details of stock of goods or capital goods lying with such agent on the day immediately preceding the appointed day in such form and manner and within such time as may be prescribed in this behalf; (iii) the invoices for such goods or capital goods had been issued not earlier than twelve months immediately preceding the appointed day; and (iv) the principal has either reversed or not availed of the input tax credit in respect of such,- (a) good

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 141 – GST – States – TRANSITIONAL PROVISIONS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Transitional provisions relating to job work. 141. (1) Where any inputs received at a place of business had been dispatched as such or dispatched after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

payable if the said goods, after undergoing manufacturing processes or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within a period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142: Provided also that the person dispatching the goods may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142: Provided also that the person dispatching the goods may, in accordance with the provisions of the existing law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within the period specified in this sub-section. (4) The tax under sub-sections (1), (2) and (3) shall not be payable, only if the person dispatching the goods and the job worker declare the deta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 140 – GST – States – TRANSITIONAL PROVISIONS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 credit ledger, credit of the amount of Value Added Tax, if any, carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely: – (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date: Provided further that so much of the said credit as is attributable to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

immediately preceding the appointed day in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as input tax credit under the existing law and is also admissible as input tax credit under this Act. Explanation .- For the purposes of this section, the expression unavailed input tax credit means the amount that remains after subtracting the amount of input tax credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of input tax credit to which the said person was entitled in respect of the said capital goods under the existing law. (3) A registered person, who was not liable to be registered under the existing law or who was engaged in the sale of exempted goods or tax free goods, by whatever name called, or goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of tax in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed. (4) A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods, by whatever name called, under the existing law but which are liable to tax under this Act, shall be entitled to take, in his electronic credit ledger,- (a) the amount of credit of the value added tax, if any, carried forward in a return furnished under the existing law by him in accordance with the provisions of sub-section (1); and (b) the amount of credit of the v

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r as may be prescribed, in respect of credit that has been taken under this sub-section. (6) A registered person, who was either paying tax at a fixed rate or paying a fixed amount in lieu of the tax payable under the existing law shall be entitled to take, in his electronic credit ledger, credit of value added tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day subject to the following conditions, namely:- (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is not paying tax under section 10; (iii) the said registered person is eligible for input tax credit on such inputs under this Act; (iv) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of inputs; and (v) such invoices or other prescribed documents were

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 139 – GST – States – TRANSITIONAL PROVISIONS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless repl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 138 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 offence, to the Central Government or the State Government, as the case may be, of such compounding amount in such manner as may be prescribed: Provided that nothing contained in this section shall apply to – (a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f) of sub-section (1) of section 132 and the offences specified in clause (l) which are relatable to off

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nce specified in clause (g) or clause (j) or clause (k) of sub-section (1) of section 132; and (f) any other class of persons or offences as may be prescribed: Provided further that any compounding allowed under the provisions of this section shall not affect the proceedings, if any, instituted under any other law: Provided also that compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences. (2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 137 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Offences by Companies. 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 136 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 of any inquiry or proceedings under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,- (a) when t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 135 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 134 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 inferior to that of a Magistrate of the First Class, shall try any such offence. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 133 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability of officers and certain other persons. 133. (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of State tax having access to information specified under sub-section (1) of section 150, or if any person engaged in connection with the provision of service on the common portal or the agent of common portal, wilfully discloses any information or the contents of any return furnished under this Act or rules made thereunder otherwise than in execution of his duties under the said sections or for the purposes of prosec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 132 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax; (b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax; (c) avails input tax credit using such invoice or bill referred to in clause (b); (d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (e) evades tax, fraudulently avails input tax credit or fraudulently obtains refund and where such offence is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

upply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or (l) attempts to commit, or abets the commission of any of the offences mentioned in clauses (a) to (k) of this section, shall be punishable- (i) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds five hundred lakh rupees, with imprisonment for a term which may extend to five years and with fine; (ii) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term which may extend to three years and with fine; (iii) in the case of any other offence where the amount of tax evaded or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

than six months. (4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974), all offences under this Act, except the offences referred to in sub-section (5) shall be non-cognizable and bailable. (5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) and punishable under clause (i) of that sub-section shall be cognizable and non-bailable. (6) A person shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner. Explanation .- For the purposes of this section, the term tax shall include the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or refund wrongly taken under the provisions of this Act, the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and cess levied under the Goods and Services Tax (Compensation to States) Act. – – statute, statutory provisions

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 131 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Confiscation or penalty not to interfere with other punishments. 131. Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974), no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 130 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Confiscation of goods or conveyances and levy of penalty. 130. (1) Notwithstanding anything contained in this Act, if any person – (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) uses an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of the goods confiscated, less the tax chargeable thereon: Provided further that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub-section (1) of section 129: Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon. (3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax, pen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 129 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Detention, seizure and release of goods and conveyances in transit. 129. (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,- (a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). (4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-secti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 128 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council. – – statute, statutory pro

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 127 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to suc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 126 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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, any omission or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence. Explanation .- For the purpose of this sub-section,- (a) a breach shall be considered a minor breach‟ if the amount of tax involved is less than five thousand rupees; (b) an omission or mistake in documentation shall be considered to be easily rectifiable if the same is an error apparent on the fac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 125 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 be liable to a penalty which may extend to twenty five thousand rupees. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 124 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 such information or return as may be required under that section, or (b) wilfully furnishes or causes to furnish any information or return which he knows to be false, he shall be punishable with a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 123 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct, that such person shall be liable to pay a penalty of one hundred rupees for each day of the period during which the fai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 122 – GST – States – OFFENCES AND PENALTIES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 false invoice with regard to any such supply; (ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder; (iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (iv) collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (v) fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lse information or return with an intention to evade payment of tax due under this Act; (xi) is liable to be registered under this Act but fails to obtain registration; (xii) furnishes any false information with regard to registration particulars, either at the time of applying for registration, or subsequently; (xiii) obstructs or prevents any officer in discharge of his duties under this Act; (xiv) transports any taxable goods without the cover of documents as may be specified in this behalf; (xv) suppresses his turnover leading to evasion of tax under this Act; (xvi) fails to keep, maintain or retain books of account and other documents in accordance with the provisions of this Act or the rules made thereunder; (xvii) fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder or furnishes false information or documents during any proceedings under this Act; (xvi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the input tax credit has been wrongly availed or utilized,- (a) for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten per cent. of the tax due from such person, whichever is higher; (b) for reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is higher. (3) Any person who- (a) aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section (1); (b) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder; (c) receives or is in any way concerned with the supply of,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 121 – GST – States – APPEALS AND REVISION – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 by an officer of State tax if such decision taken or order passed relates to any one or more of the following matters, namely:- (a) an order of the Commissioner or other authority empowered to direct t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 120 – GST – States – APPEALS AND REVISION – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 or instructions or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or application by the officer of the State tax under the provisions of this Chapter. (2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such office

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 119 – GST – States – APPEALS AND REVISION – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 due to the Government as a result of an order passed by the National or Regional Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the State Bench or Area Benches of the Appellate Tribunal u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 118 – GST – States – APPEALS AND REVISION – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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 Tribunal; or (b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, imme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =