https://www.taxtmi.com/acts?id=22635 Section 73 lists the principal offences warranting prosecution under the Model GST Law, focusing on fraudulent invoicing and tax collection practices, availing input tax credit without actual receipt of goods or services, non-payment or non-deposit of tax collected beyond the prescribed period, obtaining fraudulent refunds, and furnishing false or falsified information or records with intent to evade tax. It additionally criminalises obstruction of officials, dealing in confiscable goods, receiving services in contravention of the Act, failure to provide required information or providing false information, and attempts or abetment of these offences. en-us Thu, 22 Sep 2016 18:38:49 +0530 Thu, 22 Sep 2016 18:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22635 Section 73 lists the principal offences warranting prosecution under the Model GST Law, focusing on fraudulent invoicing and tax collection practices, availing input tax credit without actual receipt of goods or services, non-payment or non-deposit of tax collected beyond the prescribed period, obtaining fraudulent refunds, and furnishing false or falsified information or records with intent to evade tax. It additionally criminalises obstruction of officials, dealing in confiscable goods, receiving services in contravention of the Act, failure to provide required information or providing false information, and attempts or abetment of these offences. Act-Rules Bills Thu, 22 Sep 2016 18:38:49 +0530 https://www.taxtmi.com/acts?id=22635