Question 16 - Which are the offences which warrant prosecution under the MGL

Prosecution offences under MGL: specified tax and fraud-related acts trigger criminal proceedings including false invoicing and tax evasion.

Section 73 lists the principal offences warranting prosecution under the Model GST Law, focusing on fraudulent invoicing and tax collection practices, availing input tax credit without actual receipt of goods or services, non-payment or non-deposit of tax collected beyond the prescribed period, obtaining fraudulent refunds, and furnishing false or falsified information or records with intent to evade tax. It additionally criminalises obstruction of officials, dealing in confiscable goods, receiving services in contravention of the Act, failure to provide required information or providing false information, and attempts or abetment of these offences.