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Home Acts & Rules Bill GST - Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 20 = Offences and Penalties, Prosecution and Compounding Chapters List This

Offences and Penalties, Prosecution and Compounding - FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter: 20
Offences and Penalties, Prosecution and Compounding
Question 1 : What are the prescribed offences under MGL
Question 2 : What is meant by the term penalty
Question 3 : What are the general disciplines to be followed while imposing penalties
Question 4 : What is the quantum of penalty provided for in the MGL
Question 5 : What will be considered as ‘repeated short payments’ for the purpose of levy of penalty
Question 6 : Is any penalty prescribed for any person other than the taxable person
Question 7 : What is the penalty provided for any contravention for which no separate penalty has been prescribed under MGL
Question 8 : What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books
Question 9 : What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme
Question 10 : What is meant by confiscation
Question 11 : Under which circumstances can goods be confiscated under MGL
Question 12 : What happens to the goods upon confiscation of goods by the proper officer
Question 13 : After confiscation, is it required to give option to the person to redeem the goods
Question 14 : Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation
Question 15 : What is Prosecution
Question 16 : Which are the offences which warrant prosecution under the MGL
Question 17 : What is the punishment prescribed on conviction of any offence under the MGL
Question 18 : What are cognizable and non-cognizable offences under MGL
Question 19 : Is prior sanction of competent authority mandatory for initiating prosecution
Question 20 : Is ‘mensrea’ or culpable mental state necessary for prosecution under MGL
Question 21 : What is a culpable state of mind
Question 22 : Can a company be proceeded against or prosecuted for any offence under the MGL
Question 23 : What is meant by compounding of offences
Question 24 : Can offences under MGL be compounded
Question 25 : Are there any monetary limits prescribed for compounding of offence
Question 26 : What is the consequence of compounding of an offence under MGL
 

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