Prescribed offences under the Model GST Law include invoice fraud, tax collection failures, input credit misuse and document tampering. The Model GST Law codifies the prescribed offences and penalties in Chapter XVI, with section 66 listing principal offences and section 8 addressing improper compounding. The offences cover fraudulent invoicing and supply, misuse of input tax credit and refund fraud, improper use of another's GSTIN, failures in tax deduction/collection and remittance, registration and reporting defaults, suppression of turnover, recordkeeping and disclosure failures, obstruction of officials, transport without documents, handling of confiscable goods, tampering with evidence, and disposal of seized goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prescribed offences under the Model GST Law include invoice fraud, tax collection failures, input credit misuse and document tampering.
The Model GST Law codifies the prescribed offences and penalties in Chapter XVI, with section 66 listing principal offences and section 8 addressing improper compounding. The offences cover fraudulent invoicing and supply, misuse of input tax credit and refund fraud, improper use of another's GSTIN, failures in tax deduction/collection and remittance, registration and reporting defaults, suppression of turnover, recordkeeping and disclosure failures, obstruction of officials, transport without documents, handling of confiscable goods, tampering with evidence, and disposal of seized goods.
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