GST offences and penalties: framework for imposition, prosecution, compounding, and sanctions for tax non-compliance administration

Offences and penalties under the GST framework provide a comprehensive mechanism addressing breaches in registration, invoicing, valuation and input tax credit, prescribing monetary fines, seizure, detention, confiscation, prosecution and compounding. Penalty imposition follows statutory provisions and procedural rules through demand notices, show cause notices and adjudication orders, with compounding and waiver available subject to statutory conditions. Confiscation and detention apply to goods and conveyances in transit and operate alongside criminal prosecution for significant tax evasion.

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