GSTplus
Updated :
The Model GST Law codifies the offences and penalties in Chapter XVI. The Act lists 21 offences in section 66, apart from the penalty prescribed under section 8 for availing compounding by a taxable person who is not eligible for it. The said offences are as follows:-
- Making a supply without invoice or with false/ incorrect invoice;
- Issuing an invoice without making supply;
- Not paying tax collected for a period exceeding three months;
- Not paying tax collected in contravention of the MGL for a period exceeding 3 months;
- Non deduction or lower deduction of tax deducted at source or not depositing tax deducted at source under section 37;
- Non collection or lower collection of or nonpayment of tax collectible at source under section 43C;
- Availing/utilizing input tax credit without actual receipt of goods and/or services;
- Fraudulently obtaining any refund;
- Availing/distributing input tax credit by an Input Service Distributor in violation of Section 17;
- Furnishing false information or falsification of financial records or furnishing of fake accounts/ documents with intent to evade payment of tax;
- Failure to register despite being liable to pay tax;
- Furnishing false information regarding mandatory fields for registration;
- Obstructing or preventing any official in discharge of his duty;
- Transporting goods without prescribed documents;
- Suppressing turnover leading to tax evasion;
- 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;
- 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;
- Supplying/transporting/storing any goods liable to confiscation;
- Issuing invoice or document using GSTIN of another person;
- Tampering/destroying any material evidence;
- Disposing of /tampering with goods detained/ seized/attached under the Act.
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