OFFENCES UNDER GST LAW - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

3. OFFENCES UNDER GST LAW 3.1 An offence under GST is a breach of the provisions of CGST Act, 2017 and the rules made thereunder. Under the CGST Act, 2017 or any other GST laws there is no specific definition of an offence, however, the provisions for the offences and its penalties are explained in CGST Act, 2017. Hence, any act or conduct that commits a breach of the provisions under the CGST Act, 2017 is known as an offence under GST laws. 3.2 Provisions related to offences are covered under Section 122 of the CGST Act, 2017. This section constitutes those offences that attract penalties for any infringement or breach and also apply tax and interest. The provisions of Section 122 of the CGST Act, 2017 is applicable to the taxable person, meaning that these provisions are not only applicable to the registered persons but also to the persons liable to be registered. 3.3 Some of the offences are also provided under Section 132 of the CGST Act, 2017 liable for prosecution, depending upon the gravity of the offences. 3.4. These provisions are made applicable to various State and Union Territories Goods and Service Laws and IGST Act, 2017.