Question 15 – Draft-Bills-Reports – Offences, Penalties, Prosecution and Compounding – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 15 – Q 15. What are cognizable and non-cognizable offences under CGST/SGST Act? Ans. In terms of Section 132(4) and 132(5) of CGST/SGST Act • all offences where the evasion of tax is less than ₹ 5 crores shall be non-cognizable and bailable, • all offences where the evasion of tax exceeds ₹ 5 crores shall be cognizable and non- bailable
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