{"id":1893,"date":"2016-11-28T12:01:57","date_gmt":"2016-11-28T06:31:57","guid":{"rendered":""},"modified":"2016-11-28T12:01:57","modified_gmt":"2016-11-28T06:31:57","slug":"offences-by-companies-and-certain-other-persons","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1893","title":{"rendered":"Offences by Companies and certain other persons"},"content":{"rendered":"<p>Offences by Companies and certain other persons<br \/>Section 96<br \/>Bill  <br \/>PROSECUTION AND COMPOUNDING OF OFFENCES<br \/>MODEL GST LAW &#8211; Draft The Central \/ State Goods and Services Tax Act, 2016 &#8211; [November 2016]<br \/>96. 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 <\/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=23243\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Offences by Companies and certain other personsSection 96Bill PROSECUTION AND COMPOUNDING OF OFFENCESMODEL GST LAW &#8211; Draft The Central \/ State Goods and Services Tax Act, 2016 &#8211; [November 2016]96. 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1893\" 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-1893","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1893","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=1893"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1893\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}