Offence and Penalties

Chapters / List

1. INTRODUCTION

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2. COMPLAINCES PRESCRIBED UNDER CGST ACT, 2017

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3. OFFENCES UNDER GST LAW

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4. TYPES OF OFFENCES

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5. MINOR BREACH AND MAJOR BREACH UNDER CGST ACT, 2017

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6. PENALTIES UNDER GST LAW

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7. GENERAL DISCIPLINE RELATED TO PENALTY

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8. POWER TO IMPOSE PENALTY IN CERTIN CASES

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9. POWERS TO WAIVE PENALTY

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10. DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES INTRANSIT AND PENALTY THEREOF

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11. CONFISCATION OF GOODS AND CONVEYANCES AND PENALTY THERE0F

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12. CONTINUATION OF ALL OTHER PROCEEDINGS UNDER GST LAW

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13. PROSECUTION

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14. COMPOUNDING OF OFFENCES

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15. PROVISIONS TO BE FOLLOWED BY THE OFFICER

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