https://www.taxtmi.com/acts?id=28945 The provision defines multiple GST offences-including supply without invoice, false invoicing, wrongful availment of input tax credit, failure to remit collected tax, fraudulent refunds, falsification of records, obstruction of officers, dealing with confiscatable goods, destruction of evidence, and furnishing false information-and prescribes tiered imprisonment and fines according to amounts of tax evaded or wrongly claimed. Repeat convictions attract enhanced penalties and minimum custodial terms apply for certain tiers. Most offences are non cognizable and bailable, but specified high value offences are cognizable and non bailable. Prosecution requires prior sanction of the Commissioner, and "tax" includes amounts under related GST and compensation cess laws. en-us Sat, 01 Jul 2017 15:02:09 +0530 Sat, 01 Jul 2017 15:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28945 The provision defines multiple GST offences-including supply without invoice, false invoicing, wrongful availment of input tax credit, failure to remit collected tax, fraudulent refunds, falsification of records, obstruction of officers, dealing with confiscatable goods, destruction of evidence, and furnishing false information-and prescribes tiered imprisonment and fines according to amounts of tax evaded or wrongly claimed. Repeat convictions attract enhanced penalties and minimum custodial terms apply for certain tiers. Most offences are non cognizable and bailable, but specified high value offences are cognizable and non bailable. Prosecution requires prior sanction of the Commissioner, and "tax" includes amounts under related GST and compensation cess laws. Act-Rules GST - States Sat, 01 Jul 2017 15:02:09 +0530 https://www.taxtmi.com/acts?id=28945