https://www.taxtmi.com/article/detailed?id=10993 The text identifies offences attracting arrest under the GST regime-supplying without invoices to evade tax; issuing invoices without supply to wrongfully avail input tax credit or refunds; fraudulently availing input tax credit; and collecting tax but failing to remit it-and explains that these offences carry imprisonment and fines with graduated severity based on the scale of tax evaded or wrongful credit/refund. It notes repeat convictions attract enhanced imprisonment, that imprisonment shall not be for less than six months absent recorded reasons, and that 'tax' for threshold calculation includes central, state, integrated and union territory GST and compensation cess. en-us Mon, 16 Jan 2023 20:28:20 +0530 Mon, 16 Jan 2023 20:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10993 The text identifies offences attracting arrest under the GST regime-supplying without invoices to evade tax; issuing invoices without supply to wrongfully avail input tax credit or refunds; fraudulently availing input tax credit; and collecting tax but failing to remit it-and explains that these offences carry imprisonment and fines with graduated severity based on the scale of tax evaded or wrongful credit/refund. It notes repeat convictions attract enhanced imprisonment, that imprisonment shall not be for less than six months absent recorded reasons, and that 'tax' for threshold calculation includes central, state, integrated and union territory GST and compensation cess. Articles Goods and Services Tax - GST Mon, 16 Jan 2023 20:28:20 +0530 https://www.taxtmi.com/article/detailed?id=10993