https://www.taxtmi.com/acts?id=29295 Criminal liability attaches to various GST misconducts-invoice fraud, wrongful availment of input tax credit, failure to remit tax, falsification of records, obstruction, concealment, evidence tampering, supplying false information, and attempts or abetment-subject to a graduated penal scheme of imprisonment and fines tied to the amount of tax, credit or refund involved. Certain offences carry distinct lesser penalties; repeat offences increase punishment. Most offences are non-cognizable and bailable, but specified high-tier invoice/credit/collection offences are cognizable and non-bailable, and prosecutions require prior Commissioner sanction. "Tax" includes amounts under this Ordinance and related GST statutes and cess provisions. en-us Mon, 03 Jul 2017 16:07:24 +0530 Wed, 09 Aug 2017 12:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29295 Criminal liability attaches to various GST misconducts-invoice fraud, wrongful availment of input tax credit, failure to remit tax, falsification of records, obstruction, concealment, evidence tampering, supplying false information, and attempts or abetment-subject to a graduated penal scheme of imprisonment and fines tied to the amount of tax, credit or refund involved. Certain offences carry distinct lesser penalties; repeat offences increase punishment. Most offences are non-cognizable and bailable, but specified high-tier invoice/credit/collection offences are cognizable and non-bailable, and prosecutions require prior Commissioner sanction. "Tax" includes amounts under this Ordinance and related GST statutes and cess provisions. Act-Rules GST - States Mon, 03 Jul 2017 16:07:24 +0530 https://www.taxtmi.com/acts?id=29295