GST criminal liability for specified offences: invoice fraud, bogus claims, tax collection non-remittance, falsification, attempted and abetted acts

Commission law creates criminal liability for specified GST offences-such as supplying without invoices to evade tax, issuing invoices without supply to wrongfully claim input tax credit or refund, fraudulently availing input tax credit, collecting tax and failing to remit it for over three months, falsifying records, dealing in goods or services known to be liable to confiscation, and attempting or abetting these offences-with tiered imprisonment and fines tied to amounts involved: up to five years where tax/credit/refund exceeded INR 500 lakh, up to three years for INR 200-500 lakh, up to one year for INR 100-200 lakh for certain invoice offences, and shorter terms for other specified offences; repeat convictions attract up to five years; certain high-value offences are cognizable and non-bailable, most others are non-cognizable and bailable, and prosecution requires prior Commissioner sanction.

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