Which are the offences which warrant prosecution under the CGST/SGST Act?
Question 14
Bill
Offences, Penalties, Prosecution and Compounding
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. Which are the offences which warrant prosecution under the CGST/SGST Act?
Ans. Section 73 of the CGST/SGST Act codifies the major offences under the Act which warrant institution of criminal proceedings 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 witho
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