Offence under GST: breaches attract penalties, tax and interest and may trigger criminal prosecution. Offences under GST are breaches of the statutory provisions governing goods and services that attract penalties, tax and interest. The penal scheme covers both registered persons and persons liable to be registered as taxable persons. Monetary penalties and consequential demands for tax and interest are prescribed for infringements, while certain grave breaches trigger criminal prosecution. These penal provisions operate across Central, State and Union Territory GST laws and the integrated GST framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Offence under GST: breaches attract penalties, tax and interest and may trigger criminal prosecution.
Offences under GST are breaches of the statutory provisions governing goods and services that attract penalties, tax and interest. The penal scheme covers both registered persons and persons liable to be registered as taxable persons. Monetary penalties and consequential demands for tax and interest are prescribed for infringements, while certain grave breaches trigger criminal prosecution. These penal provisions operate across Central, State and Union Territory GST laws and the integrated GST framework.
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