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.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 131 of the CGST Act 2017, vide Notification 9/2017 Central Tax.
Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.
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