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[Cites 0, Cited by 0] [Section 129(1)] [Section 129] [Entire Act]

State of Telangana - Subsection

Section 129(1)(a) in Telangana Goods and Services Tax Act, 2017

(a)on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty;