https://www.taxtmi.com/acts?id=26749 Specified GST offences create criminal liability for persons who, with intent to evade tax, commit acts such as supplying without invoicing, issuing invoices without supply to wrongfully claim input tax credit or refund, availing credit on such invoices, collecting tax and failing to remit it, falsifying records, obstructing officers, dealing with confiscable goods or prohibited supplies, tampering with evidence, or supplying false information; penalties are tiered by the amount of tax consequence, repeat convictions attract enhanced punishment, and prosecution requires prior sanction of the Commissioner. en-us Wed, 21 Jun 2017 16:48:28 +0530 Sat, 15 Jul 2017 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26749 Specified GST offences create criminal liability for persons who, with intent to evade tax, commit acts such as supplying without invoicing, issuing invoices without supply to wrongfully claim input tax credit or refund, availing credit on such invoices, collecting tax and failing to remit it, falsifying records, obstructing officers, dealing with confiscable goods or prohibited supplies, tampering with evidence, or supplying false information; penalties are tiered by the amount of tax consequence, repeat convictions attract enhanced punishment, and prosecution requires prior sanction of the Commissioner. Act-Rules GST - States Wed, 21 Jun 2017 16:48:28 +0530 https://www.taxtmi.com/acts?id=26749