Section 67(1)(a) in The Punjab Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 67(1)] [Section 67] [Entire Act]

State of Punjab - Subsection

Section 67(1)(a) in The Punjab Goods and Services Tax Act, 2017

(a)a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act; or

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State of Punjab - Subsection

Section 67(1)(a) in The Punjab Goods and Services Tax Act, 2017