List of 12 offences under GST which can put you in Jail ?

By | September 29, 2016

List of 12  offences under GST which can put you in Jail ?

As per the FAQs on GST by CBEC (Penalties, Prosecution and Compounding) prosecution can be taken against taxable person if he commits any of the 21 offences listed under Section 73 of Model GST Law

Q 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 proceedings and prosecution. 12 such major offences have been listed as follows:

1) Making a supply without issuing an invoice or upon issuance of a false/incorrect invoice;

2) Issuing an invoice without making supply;

3) Not paying tax collected for a period exceeding 3 months;

4) Not depositing any tax that has been collected in contravention of the Act for a period exceeding 3 months;

5) Availing or utilizing credit of input tax without actual receipt of goods and/or services;

6) Obtaining any fraudulent refund;

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

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

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

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

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

12) Attempting to commit or abetting the commission of any of the above 11 offences 

Education Guide on Goods & Service Tax (GST)


S. No. Title of the Post
1. Goods and Services Tax (GST): An Overview
2 Levy of GST & Exemption from Tax
3. GST Registration
4. Meaning and Scope of Supply
5 Time of Supply
6 Valuation in GST
7. GST Payment of Tax
8 Electronic Commerce under Goods & Service Tax (GST)
9 Job Work under Goods & Service Tax (GST)
10 Input Tax Credit under Goods & Service Tax (GST)
11 Concept of Input Service Distributor in Goods & Service Tax (GST)
12 Returns Process and matching of Input Tax Credit under GST
13 Assessment and Audit under GST
14 Refund under GST
15 Demands and Recovery under GST
16 Appeals, Review and Revision in GST
17 Advance Ruling in Goods and Service Tax (GST)
18 Settlement Commission in Goods and Service Tax (GST)
19 Inspection, Search, Seizure and Arrest under GST
20 Offences, Penalty, Prosecution & Compounding in GST
21 Integrated Goods & Service Tax (IGST) Act Overview
22. Place of Supply of Goods and Service under GST
23. Frontend Business Process on GST Portal
24. Transitional Provisions in Goods & Service Tax (GST)


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