Prosecution offences under GST include invoice fraud, tax diversion, wrongful input tax credit and obstruction of officials.

Section 73 identifies principal offences warranting prosecution under the CGST/SGST Act, including fraudulent or fictitious invoicing, diversion or non remittance of tax collected, wrongful claim or utilisation of input tax credit without receipt of goods or services, obtaining fraudulent refunds, tampering with or furnishing false accounts or documents to evade tax, obstructing officials, dealing in goods liable to confiscation, receiving services in contravention of the Act, failing to supply required information or supplying false information, and attempting or abetting any of these offences.

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