https://www.taxtmi.com/acts?id=29920 Punishment is prescribed for offences including supplying without invoices, issuing invoices without supply, availing input tax credit on such invoices, collecting tax and failing to remit it, falsifying records, dealing in goods or services liable to confiscation, tampering with evidence, and providing false or withheld information; attempts and abetment are included. Offences attract graded imprisonment and fines tied to the quantum involved, repeat convictions incur increased custody, most offences are non-cognizable and bailable while specified invoice/credit/collection offences are cognizable and non-bailable, and prosecution requires prior Commissioner sanction. en-us Wed, 05 Jul 2017 17:41:40 +0530 Wed, 09 Aug 2017 13:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29920 Punishment is prescribed for offences including supplying without invoices, issuing invoices without supply, availing input tax credit on such invoices, collecting tax and failing to remit it, falsifying records, dealing in goods or services liable to confiscation, tampering with evidence, and providing false or withheld information; attempts and abetment are included. Offences attract graded imprisonment and fines tied to the quantum involved, repeat convictions incur increased custody, most offences are non-cognizable and bailable while specified invoice/credit/collection offences are cognizable and non-bailable, and prosecution requires prior Commissioner sanction. Act-Rules GST - States Wed, 05 Jul 2017 17:41:40 +0530 https://www.taxtmi.com/acts?id=29920