Question 16 - Which are the offences which warrant prosecution under the MGL - FAQ on GST dated 21.9.2016 based on Draft Model GST

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.