Explanation.
(i) "company" means a body corporate and includes a firm or other association of individuals; and
(ii) "director", in relation to a firm, means a partner in the firm.
Section 137 • The Goa Goods and Services Tax Act, 2017
137. Offences by Companies.
the-goa-goods-and-services-tax-act-2017-sec-137.json
•
Section 137
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