https://www.taxtmi.com/article/detailed?id=17669 GST prosecution covers supplies without invoices, invoices without actual supply, fraudulent input tax credit, wrongful refunds, and collection of tax without timely remittance. Imprisonment and fine vary according to the value of evaded tax, wrongful credit, or refund, with enhanced punishment for repeat convictions and an ordinarily applicable minimum imprisonment term. Certain obstruction, evidence-tampering, and information-related offences were decriminalised. Specified offences may be compounded on payment, while proceedings under other laws may continue. Authorised officers may publish particulars of convicted persons in appropriate cases. en-us Sat, 31 Oct 2026 08:35:10 +0530 Sat, 31 Oct 2026 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17669 GST prosecution covers supplies without invoices, invoices without actual supply, fraudulent input tax credit, wrongful refunds, and collection of tax without timely remittance. Imprisonment and fine vary according to the value of evaded tax, wrongful credit, or refund, with enhanced punishment for repeat convictions and an ordinarily applicable minimum imprisonment term. Certain obstruction, evidence-tampering, and information-related offences were decriminalised. Specified offences may be compounded on payment, while proceedings under other laws may continue. Authorised officers may publish particulars of convicted persons in appropriate cases. Articles Goods and Services Tax - GST Sat, 31 Oct 2026 08:35:10 +0530 https://www.taxtmi.com/article/detailed?id=17669