offences and penalties under GST to transporter and consignor

[Guest]

what are the offences and penalties in under GST to transporter without invoice goods.

[DR.MARIAPPAN GOVINDARAJAN]

Now comes only Model GST law. Let you wait till the original act comes.

[Ganeshan Kalyani]

Chapter: XVI
OFFENCES AND PENALTIES
Section 66	:	Offences and penalties
Section 67	:	General penalty
Section 68	:	General disciplines related to penalty
Section 69	:	Detention of goods and conveyances, and levy of penalty
Section 70	:	Confiscation of goods and levy of penalty
Section 71	:	Confiscation of conveyances
Section 72	:	Confiscation or penalty not to interfere with other punishments

[Reena Arya]

When We should expect original act for GST.

http://fundandtaxguru.in

[Ganeshan Kalyani]

The draft law will be placed for ratification in the coming winter session of the Parliament . IGST and CGST law will be ratified by Central and SGST sill have to be ratified by each States. After ratification Presidents approval will be sought and then the draft GST law will be an Act.

AI Summary

Offences and penalties under GST: transport without invoice attracts detention, confiscation and general penalties against transporter and consignor. Chapter XVI of the Model GST law imposes sanctions for carriage of goods without proper invoices, including general penalties and disciplines, detention of goods and conveyances with levy of penalty, confiscation of goods with levy of penalty, and confiscation of conveyances, and states that such confiscation or penalty does not preclude other punishments; the draft remains subject to parliamentary ratification.