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

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NCT Delhi - Subsection

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

(a)on payment of penalty equal to two 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 penalty;

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NCT Delhi - Subsection

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