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Decriminalisation Section 132 and section 138 of CGST Act are being amended, inter alia, to 1. raise the minimum threshold of tax amount for launching prosecution under GST from Rs1 crore to Rs2 crore, 2. except for the offense of issuance of invoices without supply of goods or services or both; reduce the compounding amount from the present range of 50 percent to 150 percent of tax amount to the range of 25 percent to 100 percent; 3. decriminalize certain offenses specified under clause (g), (j) and (k) of sub-section (1) of section 132 of CGST Act, 2017, viz. ●obstruction or preventing any officer in discharge of his duties; ●deliberate tempering of material evidence; ●failure to supply the information Input Tax Credit for expenditure related to CSR Section 17(5) of CGST Act is being amended to provide that input tax credit shall not be available in respect of goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013.
How do you typically respond to failure or setbacks?
How important is it for you to have a sense of control?
How important is it to you to be acknowledged and complimented for your efforts?
How do you typically handle conflicts within your personal relationships?
How likely are you to forgive someone who has hurt you deeply, even if they do not apologize?
How important is it for you to have control over your environment?
How important is it for you to have a strong sense of identity or self-concept?
How often do you find yourself worrying about the future or things you cannot control?
Are you more of a logical or emotional person?
How do you deal with difficult people or situations?