Section 137 (CGST Act)

Offences by companies

Section 138 (CGST Act)

Compounding of offences

Section 139 (CGST Act)

Migration of existing taxpayers

Section 140 (CGST Act)

Transitional arrangements for input tax credit

Section 141 (CGST Act)

Transitional provisions relating to job work

Section 142 (CGST Act)

Miscellaneous transitional provisions.

Section 143 (CGST Act)

Job work procedure

Section 144 (CGST Act)

Presumption as to documents in certain cases.

Section 145 (CGST Act)

Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 146 (CGST Act)

Common Portal.

Section147 (CGST Act)

Deemed exports

Section 148 (CGST Act)

Special procedure for certain processes.

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