GST Prosecution Guide: Offences, Penalties, and Company Liability Under CGST Act 2017; Sanction Required for Prosecution

The handbook outlines the prosecution process under the GST law, detailing offences and penalties as per the CGST Act, 2017. It covers various tax evasion offences, including issuing invoices without goods/services, fraudulent input tax credit claims, and failing to remit collected taxes. Penalties range from fines to imprisonment, depending on the amount of tax involved. Offences over 5 crore are cognizable and non-bailable, while lesser amounts are non-cognizable and bailable. Prosecution requires the Commissioner's prior sanction. The handbook also addresses the liability of company officers and the presumption of a culpable mental state in prosecutions.