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of <h1>Assam GST Act 2017: Penalties for Tax Evasion and Fraud, Imprisonment up to 5 Years, Harsher for Repeat Offenders</h1> Under the Assam Goods and Services Tax Act, 2017, various offenses related to tax evasion and fraudulent activities are outlined, including supplying goods or services without invoices, issuing invoices without actual supply, availing input tax credit fraudulently, and obstructing tax officers. Penalties vary based on the amount involved, with imprisonment ranging from six months to five years and fines. Repeat offenders face harsher penalties. Most offenses are non-cognizable and bailable, except for serious offenses like tax evasion exceeding certain thresholds, which are cognizable and non-bailable. Prosecution requires prior sanction from the Commissioner.
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