https://www.taxtmi.com/acts?id=30121 Criminal liability is prescribed for defined GST offences-including invoice fraud, wrongful availment of input tax credit, failure to remit collected tax, falsification of records, obstruction, dealing in goods or services liable to confiscation, tampering with evidence, and supplying false or withholding required information-with punishments of imprisonment and fine graded by the amount of tax evaded or wrongly taken. Certain high-grade offences are cognizable and non-bailable while most offences are non-cognizable and bailable. Prosecution requires prior sanction of the Commissioner and repeat convictions attract enhanced imprisonment; the term "tax" includes amounts under State, Central, Integrated GST and compensation cess provisions. en-us Sat, 08 Jul 2017 15:32:33 +0530 Mon, 31 Jul 2017 11:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30121 Criminal liability is prescribed for defined GST offences-including invoice fraud, wrongful availment of input tax credit, failure to remit collected tax, falsification of records, obstruction, dealing in goods or services liable to confiscation, tampering with evidence, and supplying false or withholding required information-with punishments of imprisonment and fine graded by the amount of tax evaded or wrongly taken. Certain high-grade offences are cognizable and non-bailable while most offences are non-cognizable and bailable. Prosecution requires prior sanction of the Commissioner and repeat convictions attract enhanced imprisonment; the term "tax" includes amounts under State, Central, Integrated GST and compensation cess provisions. Act-Rules GST - States Sat, 08 Jul 2017 15:32:33 +0530 https://www.taxtmi.com/acts?id=30121