Section 131 of CGST Act 2017: Confiscation or Penalty not to Interfere with Other Punishments

Section 131 of CGST Act 2017: Confiscation or Penalty not to Interfere with Other Punishments

Provisions under Section 131 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Confiscation or Penalty not to Interfere with Other Punishments”, are as under:

Section 131 of CGST Act 2017: Confiscation or Penalty not to Interfere with Other Punishments (CHAPTER XIX – OFFENCES AND PENALTIES)

Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, 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 liable under the provisions of this Act or under any other law for the time being in force.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. of India on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the CGST (Amendment) Act 2018 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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