https://www.taxtmi.com/acts?id=24699 Section 73 identifies principal offences warranting prosecution under the CGST/SGST Act, including fraudulent or fictitious invoicing, diversion or non remittance of tax collected, wrongful claim or utilisation of input tax credit without receipt of goods or services, obtaining fraudulent refunds, tampering with or furnishing false accounts or documents to evade tax, obstructing officials, dealing in goods liable to confiscation, receiving services in contravention of the Act, failing to supply required information or supplying false information, and attempting or abetting any of these offences. en-us Mon, 03 Apr 2017 16:42:44 +0530 Mon, 03 Apr 2017 16:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24699 Section 73 identifies principal offences warranting prosecution under the CGST/SGST Act, including fraudulent or fictitious invoicing, diversion or non remittance of tax collected, wrongful claim or utilisation of input tax credit without receipt of goods or services, obtaining fraudulent refunds, tampering with or furnishing false accounts or documents to evade tax, obstructing officials, dealing in goods liable to confiscation, receiving services in contravention of the Act, failing to supply required information or supplying false information, and attempting or abetting any of these offences. Act-Rules Bills Mon, 03 Apr 2017 16:42:44 +0530 https://www.taxtmi.com/acts?id=24699