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What are the prescribed offences under MGL?


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:-

  1. Making a supply without invoice or with false/ incorrect invoice;
  2. Issuing an invoice without making supply;
  3. Not paying tax collected for a period exceeding three months;
  4. Not paying tax collected in contravention of the MGL for a period exceeding 3 months;
  5. Non deduction or lower deduction of tax deducted at source or not depositing tax deducted at source under section 37;
  6. Non collection or lower collection of or nonpayment of tax collectible at source under section 43C;
  7. Availing/utilizing input tax credit without actual receipt of goods and/or services;
  8. Fraudulently obtaining any refund;
  9. Availing/distributing input tax credit by an Input Service Distributor in violation of Section 17;
  10. Furnishing false information or falsification of financial records or furnishing of fake accounts/ documents with intent to evade payment of tax;
  11. Failure to register despite being liable to pay tax;
  12. Furnishing false information regarding mandatory fields for registration;
  13. Obstructing or preventing any official in discharge of his duty;
  14. Transporting goods without prescribed documents;
  15. Suppressing turnover leading to tax evasion;
  16. 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;
  17. 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;
  18. Supplying/transporting/storing any goods liable to confiscation;
  19. Issuing invoice or document using GSTIN of another person;
  20. Tampering/destroying any material evidence;
  21. Disposing of /tampering with goods detained/ seized/attached under the Act.
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