https://www.taxtmi.com/manuals?id=1834 The CGST/SGST regime enumerates specific offences relating to supplies, invoices, tax collection, input tax credit misuse, fraudulent refunds, registration lapses and record-keeping, with penalties tied to the tax involved and statutory minima/maxima. The law provides for detention, release, fine or confiscation of goods and conveyances moved without prescribed documentation, and prescribes prosecution criteria including mens rea, prior sanction requirements, corporate liability and differentiated cognizability. Compounding is permitted for many offences after payment of tax, interest and penalty within statutory limits, abating criminal proceedings under the Act. en-us Wed, 09 Jan 2019 10:49:00 +0530 Wed, 09 Jan 2019 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1834 The CGST/SGST regime enumerates specific offences relating to supplies, invoices, tax collection, input tax credit misuse, fraudulent refunds, registration lapses and record-keeping, with penalties tied to the tax involved and statutory minima/maxima. The law provides for detention, release, fine or confiscation of goods and conveyances moved without prescribed documentation, and prescribes prosecution criteria including mens rea, prior sanction requirements, corporate liability and differentiated cognizability. Compounding is permitted for many offences after payment of tax, interest and penalty within statutory limits, abating criminal proceedings under the Act. Manuals GST Wed, 09 Jan 2019 10:49:00 +0530 https://www.taxtmi.com/manuals?id=1834