https://www.taxtmi.com/acts?id=30672 The Act criminalises specified conduct-including supplying without invoices, issuing invoices without supply, wrongful availment or utilisation of input tax credit or refund, falsifying records, obstructing officers, dealing in confiscable goods or illicit supplies, destroying evidence, and supplying false information-and prescribes a graded regime of imprisonment and fines tied to the amount of tax evaded or credit/refund wrongfully taken; certain high magnitude offences are cognizable and non bailable, repeat offences attract enhanced punishment, and prior sanction of the Commissioner is required for prosecution. en-us Wed, 26 Jul 2017 18:32:41 +0530 Thu, 10 Aug 2017 15:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30672 The Act criminalises specified conduct-including supplying without invoices, issuing invoices without supply, wrongful availment or utilisation of input tax credit or refund, falsifying records, obstructing officers, dealing in confiscable goods or illicit supplies, destroying evidence, and supplying false information-and prescribes a graded regime of imprisonment and fines tied to the amount of tax evaded or credit/refund wrongfully taken; certain high magnitude offences are cognizable and non bailable, repeat offences attract enhanced punishment, and prior sanction of the Commissioner is required for prosecution. Act-Rules GST - States Wed, 26 Jul 2017 18:32:41 +0530 https://www.taxtmi.com/acts?id=30672