{"id":1485,"date":"2016-09-22T18:38:49","date_gmt":"2016-09-22T13:08:49","guid":{"rendered":""},"modified":"2016-09-22T18:38:49","modified_gmt":"2016-09-22T13:08:49","slug":"which-are-the-offences-which-warrant-prosecution-under-the-mgl","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1485","title":{"rendered":"Which are the offences which warrant prosecution under the MGL"},"content":{"rendered":"<p>Which are the offences which warrant prosecution under the MGL<br \/>Question 16<br \/>Bill  <br \/>Offences and Penalties, Prosecution and Compounding<br \/>FAQ on GST dated 21.9.2016 based on Draft Model GST<br \/>Q 16. Which are the offences which warrant prosecution under the MGL?<br \/>\nAns. 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:<br \/>\n 1) Making a supply without issuing an invoice or upon issuance of a false\/incorrect invoice;<br \/>\n 2) Issuing an invoice without making supply;<br \/>\n 3) Not paying tax collected for a period exceeding 3 months;<br \/>\n 4) Not depositing any tax that has been collected in contravention of the Act for a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22635\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Which are the offences which warrant prosecution under the MGLQuestion 16Bill Offences and Penalties, Prosecution and CompoundingFAQ on GST dated 21.9.2016 based on Draft Model GSTQ 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1485\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Which are the offences which warrant prosecution under the MGL&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1485","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1485"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1485\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}