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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XIX  -  OFFENCES AND PENALTIES

TaxGPT

Summarize Section 134 by TaxGPT in
  AA   |   Print

Section 134 - Cognizance of offences.

134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence.


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GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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(Notification No.85/2020 - CT)
 
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GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).