https://www.taxtmi.com/acts?id=25418 Criminal liability attaches to specified GST offences-such as issuing or using invoices to evade tax or wrongfully obtain input tax credit or refund, failing to remit collected tax, falsifying records, obstructing officers, tampering with evidence, or abetting these acts-with graded imprisonment and fine tied to the amount of tax evaded or credit/refund wrongly obtained, a statutory minimum custodial term for certain tiers, cognizability and bail status distinctions for listed offences, repeat-offence enhancement, Commissioner's prior sanction for prosecution, and a definition of "tax" that includes related GST enactments and compensatory cess. en-us Mon, 12 Jun 2017 10:49:05 +0530 Thu, 29 Jun 2017 11:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25418 Criminal liability attaches to specified GST offences-such as issuing or using invoices to evade tax or wrongfully obtain input tax credit or refund, failing to remit collected tax, falsifying records, obstructing officers, tampering with evidence, or abetting these acts-with graded imprisonment and fine tied to the amount of tax evaded or credit/refund wrongly obtained, a statutory minimum custodial term for certain tiers, cognizability and bail status distinctions for listed offences, repeat-offence enhancement, Commissioner's prior sanction for prosecution, and a definition of "tax" that includes related GST enactments and compensatory cess. Act-Rules GST - States Mon, 12 Jun 2017 10:49:05 +0530 https://www.taxtmi.com/acts?id=25418