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of <h1>Section 92 GST: Tax Evasion Offences, Penalties Include Jail up to 5 Years, Fines; Strict Rules for Repeat Offenders</h1> Section 92 of the Model GST Law outlines various offences related to tax evasion and fraudulent activities concerning goods and services. Offences include issuing invoices without actual supply, collecting taxes but failing to remit them, misusing input tax credits, and obstructing officials. Penalties vary based on the amount involved, with imprisonment ranging from six months to five years and fines. Repeat offenders face harsher penalties. Most offences are non-cognizable, except significant tax evasion cases, which are cognizable and non-bailable. Prosecution requires prior sanction from the designated authority, and the Commissioner is authorized to take cognizance of offences.
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