Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 20 Offences and Penalties, Prosecution and Compounding This

Question 21 - What is a culpable state of mind - FAQ on GST dated 21.9.2016 based on Draft Model GST

FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 20
Offences and Penalties, Prosecution and Compounding
  • Contents

Q 21. What is a culpable state of mind?

Ans. While committing an act, a “culpable mental state” is a state of mind wherein• the act is intentional;

  • the act and its implications are understood and controllable;
  • the person committing the act was not coerced and even overcomes hurdles to the act committed;
  • the person believes or has reasons to believe that the act is contrary to law.
 
 
 
 

Quick Updates:Latest Updates