https://www.taxtmi.com/acts?id=30475 The Act lists offences such as supply without invoice, issuance of invoices without supply, wrongful availing of input tax credit, failure to remit collected tax, falsification of records, obstruction, dealing in confiscable or contravening goods or services, tampering with evidence, and supplying false information; penalties are tiered by amount of tax evaded or wrongly availed/refunded with higher tiers attracting imprisonment up to five years and fines, certain offences being cognizable and non-bailable, repeat offences increasing exposure, and prosecution requiring prior sanction of the Commissioner. en-us Mon, 10 Jul 2017 16:15:32 +0530 Sat, 26 Aug 2017 11:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30475 The Act lists offences such as supply without invoice, issuance of invoices without supply, wrongful availing of input tax credit, failure to remit collected tax, falsification of records, obstruction, dealing in confiscable or contravening goods or services, tampering with evidence, and supplying false information; penalties are tiered by amount of tax evaded or wrongly availed/refunded with higher tiers attracting imprisonment up to five years and fines, certain offences being cognizable and non-bailable, repeat offences increasing exposure, and prosecution requiring prior sanction of the Commissioner. Act-Rules GST - States Mon, 10 Jul 2017 16:15:32 +0530 https://www.taxtmi.com/acts?id=30475