https://www.taxtmi.com/acts?id=23239 Prosecution applies to deliberate GST offences such as invoice fraud, wrongful availment of input tax credit or refund, failure to remit collected tax, utilisation of credit without receipt of goods or services, falsification of records, obstruction of officers, dealing in goods or services known to contravene the Act, tampering with evidence, and supplying false information; punishments are graded by the scale of tax evaded or credit/refund wrongly obtained, repeat convictions attract enhanced penalties, most offences are non-cognizable but high-value offences are cognizable and non-bailable, and prior sanction of the designated authority is required for prosecution. en-us Mon, 28 Nov 2016 11:52:29 +0530 Mon, 28 Nov 2016 18:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23239 Prosecution applies to deliberate GST offences such as invoice fraud, wrongful availment of input tax credit or refund, failure to remit collected tax, utilisation of credit without receipt of goods or services, falsification of records, obstruction of officers, dealing in goods or services known to contravene the Act, tampering with evidence, and supplying false information; punishments are graded by the scale of tax evaded or credit/refund wrongly obtained, repeat convictions attract enhanced penalties, most offences are non-cognizable but high-value offences are cognizable and non-bailable, and prior sanction of the designated authority is required for prosecution. Act-Rules Bills Mon, 28 Nov 2016 11:52:29 +0530 https://www.taxtmi.com/acts?id=23239