https://www.taxtmi.com/article/detailed?id=7323 Chapter XX of the Model GST Act lists specified offences (invoice fraud, false invoices, non remittance of collected tax, wrongful input tax credit, falsified records, obstruction, dealing in confiscable goods, false information, attempts and abetment) and prescribes tiered punishments tied to tax evasion thresholds. Certain large value offences are cognizable and non bailable with the Commissioner authorised to take cognizance; other offences are non cognizable. Prosecution requires prior sanction of a designated authority. Section 94 presumes a culpable mental state, shifting the evidential burden to the accused. en-us Thu, 16 Mar 2017 06:57:43 +0530 Thu, 16 Mar 2017 06:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7323 Chapter XX of the Model GST Act lists specified offences (invoice fraud, false invoices, non remittance of collected tax, wrongful input tax credit, falsified records, obstruction, dealing in confiscable goods, false information, attempts and abetment) and prescribes tiered punishments tied to tax evasion thresholds. Certain large value offences are cognizable and non bailable with the Commissioner authorised to take cognizance; other offences are non cognizable. Prosecution requires prior sanction of a designated authority. Section 94 presumes a culpable mental state, shifting the evidential burden to the accused. Articles Goods and Services Tax - GST Thu, 16 Mar 2017 06:57:43 +0530 https://www.taxtmi.com/article/detailed?id=7323