Which are the offences which warrant prosecution under the CGST/SGST Act?

Section 132 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 without actual receipt of goods and/or services;

e) Obtaining any fraudulent refund

f) evades tax, fraudulently avails ITC or obtains refund by an offence not covered under clause (a) to (e);

g) Furnishing false information or falsification of financial records or furnishing of fake accounts/ documents with intent to evade payment of tax;

h) Obstructing or preventing any official in the discharge of his duty;

i) Dealing with goods liable to confiscation i.e. receipt, supply, storage or transportation of goods liable to confiscation;

j) Receiving/dealing with supply of services in contravention of the Act;

k) tampers with or destroys any material evidence or documents

l) Failing to supply any information required of him under the Act/Rules or supplying false information;

m) Attempting to commit or abetting the commission of any of the offences at (a) to (l) above.

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