Section 137 of CGST Act,2017 Offences by companies

Section 137 of CGST Act,2017 Offences by companies Section 137 of CGST Act,2017 from bare act : (1) Where an offence committed by a person under this Act is a company, everyperson who, at the time the offence was committed was in charge of, and was responsible to,the company for the conduct of business of the company, as well as the company, shall bedeemed to be guilty of the offence and shall be liable to be proceeded against and punishedaccordingly. (2) Notwithstanding anything contained in sub-section (1), where an offence underthis Act has been committed by a company and it is proved that the offence has beencommitted with the consent or connivance of, or is attributable to any negligence on the partof, any director, manager, secretary or other officer of the company, such director, manager,secretary or other officer shall also be deemed to be guilty of that offence and shall be liableto be proceeded against and punished accordingly. (3) Where an offence under this Act has been committed by a taxable person being apartnership firm or a Limited Liability Partnership or a Hindu Undivided Family or a trust, thepartner or karta or managing trustee shall be deemed to be guilty of that offence and shall beliable to be proceeded against and punished accordingly and the provisions of sub-section (2)shall, mutatis mutandis, apply to such persons. (4) Nothing contained in this section shall render any such person liable to anypunishment provided in this Act, if he proves that the offence was committed without hisknowledge or that he had exercised all due diligence to prevent the commission of suchoffence. Explanation.For the purposes of this section,

(i) company means a body corporate and includes a firm or other associationof individuals; and

(ii) director, in relation to a firm, means a partner in the firm.

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CHAPTER XIX

OFFENCES AND PENALTIES

Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 122 :Penalty for certain offences Section 123 :Penalty for failure to furnish information return Section 124 :Fine for failure to furnish statistics Section 125 :General Penalty Section 126 :General disciplines related to penalty Section 127 :Power to impose penalty in certain cases Section 128 :Power to waive penalty or fee or both Section 129 :Detention, seizure and release of goods and conveyances in transit Section 130 :Confiscation of goods or conveyances and levy of penalty Section 131 :Confiscation or penalty not to interfere with other punishments Section 132 :Punishment for certain offences Section 133 :Liability ofofficers andcertain other persons Section 134 :Cognizance ofoffences Section 135 :Presumption of culpable mental state Section 136 :Relevancy ofstatementsunder certaincircumstances Section 137 :Offences by companies Section 138:Compounding of offences

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