https://www.taxtmi.com/acts?id=28301 Offences such as false invoicing, wrongful availment of input tax credit, failure to remit tax collected, falsification of records, obstruction, dealing with goods or services liable to confiscation, destruction of evidence, supplying false information, and attempts or abetment are criminalised and punished by imprisonment and fine according to the quantum of tax evaded or wrongly claimed; repeat convictions attract enhanced punishment, certain offences are cognizable and non-bailable, most are non-cognizable and bailable, and prosecution requires prior sanction of the Commissioner. en-us Wed, 28 Jun 2017 14:48:28 +0530 Tue, 11 Jul 2017 16:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28301 Offences such as false invoicing, wrongful availment of input tax credit, failure to remit tax collected, falsification of records, obstruction, dealing with goods or services liable to confiscation, destruction of evidence, supplying false information, and attempts or abetment are criminalised and punished by imprisonment and fine according to the quantum of tax evaded or wrongly claimed; repeat convictions attract enhanced punishment, certain offences are cognizable and non-bailable, most are non-cognizable and bailable, and prosecution requires prior sanction of the Commissioner. Act-Rules GST - States Wed, 28 Jun 2017 14:48:28 +0530 https://www.taxtmi.com/acts?id=28301