https://www.taxtmi.com/forum/issue?id=118618 The term tax for the offence includes central, state, integrated and union territory GST components and compensation cess, so the monetary threshold is determined by the aggregate tax exposure. Non-filing or underpayment of returns meant to remit tax can attract criminal prosecution where evidence shows actual collection, retention, falsification or intention to evade, whereas mere invoicing without receipt may not satisfy the "collection" element for a collection-based offence. en-us Mon, 03 Jul 2023 22:41:41 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118618 The term tax for the offence includes central, state, integrated and union territory GST components and compensation cess, so the monetary threshold is determined by the aggregate tax exposure. Non-filing or underpayment of returns meant to remit tax can attract criminal prosecution where evidence shows actual collection, retention, falsification or intention to evade, whereas mere invoicing without receipt may not satisfy the "collection" element for a collection-based offence. Discussion-Forum GST Mon, 03 Jul 2023 22:41:41 +0530 https://www.taxtmi.com/forum/issue?id=118618