{"id":142,"date":"2016-06-15T15:07:25","date_gmt":"2016-06-15T09:37:25","guid":{"rendered":""},"modified":"2016-06-15T15:07:25","modified_gmt":"2016-06-15T09:37:25","slug":"offences-by-companies-and-certain-other-persons","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=142","title":{"rendered":"Offences by Companies and certain other persons"},"content":{"rendered":"<p>Offences by Companies and certain other persons<br \/>Section 77<br \/>Bill  <br \/>PROSECUTION AND COMPOUNDING OF OFFENCES <br \/>MODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016<br \/>77. Offences by Companies and certain other persons<br \/>\n(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:<br \/>\n(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved tha<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=21599\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Offences by Companies and certain other personsSection 77Bill PROSECUTION AND COMPOUNDING OF OFFENCES MODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 201677. Offences by Companies and certain other persons (1) Where an offence committed by a person under this Act is a company, every person who, at the time the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=142\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Offences by Companies and certain other persons&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-142","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/142","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=142"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/142\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}