Offences such as false invoicing, wrongful availment of input tax credit, failure to remit tax collected, falsification of records, obstruction, dealing with goods or services liable to confiscation, destruction of evidence, supplying false information, and attempts or abetment are criminalised and punished by imprisonment and fine according to the quantum of tax evaded or wrongly claimed; repeat convictions attract enhanced punishment, certain offences are cognizable and non-bailable, most are non-cognizable and bailable, and prosecution requires prior sanction of the Commissioner.
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