https://www.taxtmi.com/article/detailed?id=16249 Provisions in the CGST Act, 2017 dealing with offences address liability of officers and certain other persons, cognizance of offences, presumption of culpable mental state, offences by companies, compounding of offences, obligations to furnish information returns, power to call for information, consent-based sharing of taxpayer information, and publication of information in specified cases. The term offence is not specifically defined in the GST Act and is understood as an act or omission made punishable by law. The discussion also distinguishes offence from prosecution and situates GST offences within broader criminal-law concepts. en-us Wed, 22 Apr 2026 08:47:57 +0530 Wed, 22 Apr 2026 08:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16249 Provisions in the CGST Act, 2017 dealing with offences address liability of officers and certain other persons, cognizance of offences, presumption of culpable mental state, offences by companies, compounding of offences, obligations to furnish information returns, power to call for information, consent-based sharing of taxpayer information, and publication of information in specified cases. The term offence is not specifically defined in the GST Act and is understood as an act or omission made punishable by law. The discussion also distinguishes offence from prosecution and situates GST offences within broader criminal-law concepts. Articles Goods and Services Tax - GST Wed, 22 Apr 2026 08:47:57 +0530 https://www.taxtmi.com/article/detailed?id=16249