As per section 132(2) of CGST Act, 2017 where any person convicted of an offence under this section is again convicted of an offence under this section; then, he shall be punishable for the second and for every subsequen
CS Executive · Tax Laws and Practice · PYQS · June 2021
As per section 132(2) of CGST Act, 2017 where any person convicted of an offence under this section is again convicted of an offence under this section; then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to __________ and with fine.
Answer & Explanation:
Correct Answer: Option (B)
Official answer key: (B).
Topics: GST
Related Questions in this Topic
- Mrs. Mallick, an unregistered person, from Mumbai, has an account with a bank at Mumbai. She is on a vacation in Rajasth...
- If the goods so seized are of perishable or hazardous nature, such goods can be released by an order under GST INS-05 on...
- Section 9 of the IGST Act, 2017 defines:
- As per section 10 of CGST Act, 2017, the proceeds of the cess and such other amounts as may be recommended by the Counci...
- The highest applicable approved rate of UTGST has been prescribed at __________.