Section 137: Offences by companies

Q: What does Section 137 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 137 CGST pertains to "Offences by companies". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 137 of The Central Goods and Services Tax Act, 2017 (CGST) governs offences by companies. As verified on 19 May 2026.

Q: Is Section 137 CGST still in force?

Yes, Section 137 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 137 CGST?

धारा 137 CGST is the Devanagari Hindi reference for Section 137 of the The Central Goods and Services Tax Act, 2017. Section 137 of The Central Goods and Services Tax Act, 2017 (CGST) governs offences by companies. As verified on 19 May 2026.

Q: What is Dhara 137 CGST?

Dhara 137 CGST is the Roman Hindi reference for Section 137 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 137 of The Central Goods and Services Tax Act, 2017 (CGST) governs offences by companies. As verified on 19 May 2026.

Q: How to cite Section 137 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 137, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 137 (India).

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(1)

Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.

(2)

Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

(3)

Where an offence under this Act has been committed by a taxable person being a partnership firm or a Limited Liability Partnership or a Hindu Undivided Family or a trust, the partner or karta or managing trustee shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly and the provisions of sub-section (2) shall, mutatis mutandis, apply to such persons.

(4)

Nothing contained in this section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.

Explanation. - For the purposes of this section,—

(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.