https://www.taxtmi.com/acts?id=27082 The provision lists GST offences including fraudulent invoicing, wrongful input tax credit or refund claims, falsification of records, obstruction, and dealing in goods or services known to be liable to confiscation. Penalties are tiered by the amount of tax evaded or wrongly claimed and include imprisonment and fine; repeat offences carry harsher punishment and minimum custodial terms apply unless reasons are recorded. Major offences involving significant evasion or bogus invoices are cognizable and non-bailable, other offences are non-cognizable and bailable, and prosecution requires prior sanction of the Commissioner. "Tax" is defined broadly to include related central, integrated and cess components. en-us Thu, 22 Jun 2017 16:32:29 +0530 Sat, 01 Jul 2017 14:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27082 The provision lists GST offences including fraudulent invoicing, wrongful input tax credit or refund claims, falsification of records, obstruction, and dealing in goods or services known to be liable to confiscation. Penalties are tiered by the amount of tax evaded or wrongly claimed and include imprisonment and fine; repeat offences carry harsher punishment and minimum custodial terms apply unless reasons are recorded. Major offences involving significant evasion or bogus invoices are cognizable and non-bailable, other offences are non-cognizable and bailable, and prosecution requires prior sanction of the Commissioner. "Tax" is defined broadly to include related central, integrated and cess components. Act-Rules GST - States Thu, 22 Jun 2017 16:32:29 +0530 https://www.taxtmi.com/acts?id=27082