UTGST Section 14 — Penalty for certain offences
UTGST Act · Penalty for certain offences
Quick Answer
Section 14 of the UTGST Act, 2017 governs Penalty for certain offences. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 14 UTGST: Penalty for certain offences — eligibility, conditions, case laws and compliance impact under Indian tax law.
(a)''advance ruling'' means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 of the Central Goods and Services Tax Act, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;
(b)''Appellate Authority'' means the Appellate Authority for Advance Ruling constituted under section 16;
(c)''applicant'' means any person registered or desirous of obtaining registration under this Act;
(d)''application'' means an application made to the Authority under sub-section (1) of section 97 of the Central Goods and Services Tax Act;
(e)''Authority'' means the Authority for Advance Ruling, constituted under section 15.
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UTGST Section 14 was introduced as part of the original UTGST Act, 2017.