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GST44/2017-Integrated Tax (Rate) ,dt. 14-11-2017 seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Section 138 of CGST Act,2017 Compounding of offences

Section 137 of CGST Act,2017 Offences by companies

Section 136 of CGST Act,2017 Relevancy ofstatementsunder certaincircumstances

Section 135 of CGST Act,2017 Presumption of culpable mental state
