Mentoassociates.com – Legal Articles

1. GST (Goods and Services Tax) is an indirect tax which came into effect on 01-07-2017. It is levied on the supply of goods and services. It replaced many other indirect taxes that existed in the country and brought in one indirect tax for the entire country. It is a comprehensive, multistage, destination based tax, which is levied on every value addition.
2. It is a multistage tax, as it is levied at various stages-from manufacturing to final sale to the consumer. It is levied on the value addition that happens at each stage, during the sale of a product. GST is destination based, as it is levied at the point of consumption- the entire tax will go to the place where the goods are finally consumed.
3. Businesses whose turnover exceeds Rs 40 lakhs per annum (Rs 10 lakhs for North East and Hill states) require registration under GST Act and they will be provided a GST Identification Number(GSTIN).For few businesses GST registration is compulsory irrespective of the turnover limits.  
4. Advantages of GST:
5. It removes the cascading effect( tax on tax effect)  and attempts to reduce the cost of goods
6. It is more technologically driven.
7. There are 3 taxes that are under the GST regime:
8. CGST- Central Goods and Services Tax-levied on intra state sales- Collected by Central government- 50% goes to the Central Government and 50% goes to the State Government
9. SGST- State Goods and Services Tax-levied on intra state sales- Collected by State Government- 50% goes to the Central Government and 50% goes to the State Government
10. IGST- Integrated Goods and Services Tax-levied on interstate sales-Collected by Central government and shared between Central Government  and States.

With a section of the General Public not in a mood to stay indoors and support the governmental initiatives for controlling the deadly Corona virus, the various state and Central governments are resorting to penal provisions to book the offenders. Some of the commonly resorted penal provisions are discussed below:
EPIDEMIC DISEASES ACT, 1897 Section 3 – Penalty- Any person disobeying any regulation or order made under this Act shall be deemed to have committed an offence punishable under section 188 of the Indian Penal Code 1860.
INDIAN PENAL CODE, 1860 Section 143 IPC- Punishment for being a member of an unlawful assembly-Whoever is a member of an unlawful assembly, shall be punished with imprisonment of either description for a term which may extend to six months, or with fine, or with both.
INDIAN PENAL CODE, 1860 Section 147 IPC- Punishment for rioting- Whoever is guilty of rioting, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
INDIAN PENAL CODE, 1860 Section 149 – Every member of unlawful assembly is guilty of offence committed in prosecution of common object
INDIAN PENAL CODE, 1860 Section 188 – Disobedience to order duly promulgated by public servant- An offender shall be punished with imprisonment of either description for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
INDIAN PENAL CODE, 1860 Section 269 – Negligent act likely to spread infection of disease dangerous to life- Whoever unlawfully or negligently does any act which is, and which he knows or has reason to believe to be, likely to spread the infection of any disease dangerous to life, shall be punished with imprisonment of either description for a term which may extend to six months, or with fine, or with both.
INDIAN PENAL CODE, 1860 Section 270 – Malignant act likely to spread infection of disease dangerous to life- Whoever malignantly does any act which is, and which he knows or has reason to believe to be, likely to spread the infection of any disease dangerous to life, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
INDIAN PENAL CODE, 1860 Section 283 – Danger or obstruction in public way or line of navigation- Whoever, by doing any act, or by omitting to take order with any property in his possession or under his charge, causes danger, obstruction or injury to any person in any public way or public line of navigation, shall be punished with fine which may extend to two hundred rupees.