Section 137 of CGST Act, 2017 : Section 137: Offences By Companies
CGST Act, 2017
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Explanation using Example
Imagine a scenario where XYZ Private Limited, a company engaged in manufacturing, has been found to evade Goods and Services Tax (GST) by underreporting its sales. According to Section 137 of The Central Goods and Services Tax Act, 2017:
- The company itself will be held responsible for the GST evasion.
- Additionally, the individuals in charge of the company, such as the CEO or the CFO, who were responsible for the conduct of the business at ...
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