What are the prescribed offences under CGST\/SGST Act?
Question 1
Bill
Offences, Penalties, Prosecution and Compounding
Faq On GST (2nd Edition) Dated 31.3.2017
20. Offences, Penalties, Prosecution and Compounding
\nQ 1. What are the prescribed offences under CGST\/SGST Act?
\nAns. The CGST\/SGST Act codifies the offences and penalties in Chapter XVI. The Act lists 21 offences in section 122, apart from the penalty prescribed under section 10 for availing compounding by a taxable person who is not eligible for it. The said offences are as follows: –
\n1) Making a supply without invoice or with false\/ incorrect invoice;
\n2) Issuing an invoice without making supply;
\n3) Not paying tax collected for a period exceeding three mo<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n spite being liable to pay tax; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" What are the prescribed offences under CGST\/SGST Act?Question 1Bill Offences, Penalties, Prosecution and Compounding Faq On GST (2nd Edition) Dated 31.3.201720. Offences, Penalties, Prosecution and Compounding Q 1. What are the prescribed offences under CGST\/SGST Act? Ans. The CGST\/SGST Act codifies the offences and penalties in Chapter XVI. The Act lists 21 offences in section … Continue reading “What are the prescribed offences under CGST\/SGST Act?”<\/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-3081","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3081","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=3081"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3081\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n12) Furnishing false information regarding registration particulars either at the time of applying for registration or subsequently;
\n13) Obstructing or preventing any official in discharge of his duty;
\n14) Transporting goods without prescribed documents;
\n 15) Suppressing turnover leading to tax evasion;
\n16) Failure to maintain accounts\/documents in the manner specified in the Act or failure to retain accounts\/documents for the period specified in the Act;
\n17) Failure to furnish information\/documents required by an officer in terms of the Act\/Rules or furnishing false information\/documents during the course of any proceeding;
\n18) Supplying\/transporting\/storing any goods liable to confiscation;
\n1<\/p>\n
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