What are cognizable and non-cognizable offences under CGST/SGST Act?
Question 15
Bill
Offences, Penalties, Prosecution and Compounding
Faq On GST (2nd Edition) Dated 31.3.2017
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 exceed
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =