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IndiaAuditLens Law Library

Section 135 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XIX, Offences and Penalties

At a glance

Entitlement and conditions

  • 135For an offence requiring a culpable mental state, the court presumes it; the accused may prove that no such state accompanied the charged act.

Procedure, powers and definitions

  • 135 ExplanationCulpable mental state includes intention, motive, knowledge of a fact and belief or reason to believe a fact. A fact is proved only beyond reasonable doubt, not merely by a preponderance of probability.

Where a GST offence requires a culpable mental state, the court presumes that state in prosecution. The accused may defend the charge by proving its absence for the act alleged. The definition includes intention, motive, knowledge and belief or reason to believe. Proof for this section requires belief beyond reasonable doubt, rather than a balance of probabilities.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 135, verbatim (show)

*Section 135. Presumption of culpable mental state.-

In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.

Explanation.-For the purposes of this section,-

(i) the expression "culpable mental state" includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact;

(ii) a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability. *Enforced w.e.f . 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Court presumption prerequisites 135 opening

Questions to answer on the file3 questions
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Defence and proof standard 135 closing

Questions to answer on the file4 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 135 as footnoted in the CBIC text
NoteEffective from
01.07.2017

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 135. Presumption of culpable mental state". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links