https://www.taxtmi.com/acts?id=28291 The section prescribes a statutory penalty regime for specified GST contraventions including invoice fraud, non remittance of collected tax, failure to deduct or collect tax, wrongful availing or distribution of input tax credit, fraudulent refunds, falsification of records, failure to register or maintain records, obstruction of officers, transporting taxable goods without documents, suppression of turnover, and tampering with detained goods; penalties are the higher of a base monetary sum or amounts measured by tax evaded or not remitted, with differentiated treatment where fraud or wilful misstatement is involved and extended liability for aiders and abettors. en-us Wed, 28 Jun 2017 14:46:14 +0530 Tue, 04 Jul 2017 17:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28291 The section prescribes a statutory penalty regime for specified GST contraventions including invoice fraud, non remittance of collected tax, failure to deduct or collect tax, wrongful availing or distribution of input tax credit, fraudulent refunds, falsification of records, failure to register or maintain records, obstruction of officers, transporting taxable goods without documents, suppression of turnover, and tampering with detained goods; penalties are the higher of a base monetary sum or amounts measured by tax evaded or not remitted, with differentiated treatment where fraud or wilful misstatement is involved and extended liability for aiders and abettors. Act-Rules GST - States Wed, 28 Jun 2017 14:46:14 +0530 https://www.taxtmi.com/acts?id=28291