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of <h1>Section 131 CGST Act: Penalties and Additional Proceedings Possible for GST Non-Compliance Offenses</h1> Section 131 of the CGST Act, 2017 allows for the continuation or initiation of additional proceedings under GST law or other applicable laws, beyond the imposition of penalties or confiscation of goods. These proceedings can include prosecution, arrest, or cancellation of registration, depending on the nature of non-compliance. Consequently, for the same offence, both penalty and punishment may be applied.
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