https://www.taxtmi.com/acts?id=25272 The section enumerates offences under the GST regime-including supply without invoice, issuance of invoices without supply, wrongful availment or utilisation of input tax credit, collection without remittance, falsification of records, obstruction of officers, dealing with confiscation-liable goods or contravening supplies, tampering with evidence, supplying false or withheld information, and attempts or abetment-and prescribes tiered imprisonment and fines linked to the amount of tax, input tax credit or refund involved. Certain higher-tier offences are subject to a minimum imprisonment term unless reasons are recorded; specified offences are cognizable and non-bailable; prior sanction of the Commissioner is required for prosecution. en-us Thu, 25 May 2017 11:59:10 +0530 Sat, 27 May 2017 11:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25272 The section enumerates offences under the GST regime-including supply without invoice, issuance of invoices without supply, wrongful availment or utilisation of input tax credit, collection without remittance, falsification of records, obstruction of officers, dealing with confiscation-liable goods or contravening supplies, tampering with evidence, supplying false or withheld information, and attempts or abetment-and prescribes tiered imprisonment and fines linked to the amount of tax, input tax credit or refund involved. Certain higher-tier offences are subject to a minimum imprisonment term unless reasons are recorded; specified offences are cognizable and non-bailable; prior sanction of the Commissioner is required for prosecution. Act-Rules GST - States Thu, 25 May 2017 11:59:10 +0530 https://www.taxtmi.com/acts?id=25272