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    <description>Offences under GST are breaches of the statutory provisions governing goods and services that attract penalties, tax and interest. The penal scheme covers both registered persons and persons liable to be registered as taxable persons. Monetary penalties and consequential demands for tax and interest are prescribed for infringements, while certain grave breaches trigger criminal prosecution. These penal provisions operate across Central, State and Union Territory GST laws and the integrated GST framework.</description>
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