Question 16 – Draft-Bills-Reports – Offences and Penalties, Prosecution and Compounding – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 16 – Q 16. Which are the offences which warrant prosecution under the MGL? Ans. Section 73 of the MGL codifies the major offences under the Act which warrant institution of criminal proceedings and prosecution. 12 such major offences have been listed as follows: 1) Making a supply without issuing an invoice or upon issuance of a false/incorrect invoice; 2) Issuing an invoice without making supply; 3) Not paying tax collected for a period exceeding 3 months; 4) Not depositing any tax that has been collected in contravention of the Act for a period exceeding 3 months; 5) Availing or utilizin
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