Decriminalisation of specified GST offences narrows prosecutable conduct and raises the monetary threshold, excluding invoice without supply cases. The amendment narrows prosecutable offences by deleting three enumerated offence entries and revising cross references to limit the criminal catalogue, ... Summary
Decriminalisation of specified GST offences narrows prosecutable conduct and raises the monetary threshold, excluding invoice without supply cases.
The amendment narrows prosecutable offences by deleting three enumerated offence entries and revising cross references to limit the criminal catalogue, while raising the monetary threshold for initiating prosecution; the higher threshold excludes offences relating to the issuance of invoices without supply of goods or services, which remain prosecutable.
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