Which are the offences which warrant prosecution under the CGST/SGST Act?

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....oceedings and prosecution. 12 such major offences have been listed as follows: a) Making a supply without issuing an invoice or upon issuance of a false/incorrect invoice; b) Issuing an invoice without making supply; c) Not paying any amount collected as tax for a period exceeding 3 months; d) Availing or utilizing credit of input tax without actual receipt of goods and/or services; e) Ob....