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Offences under GST
Offences under GST
Introduction of GST is going to make life very tough for tax evaders. The government has developed a comprehensive set of activates and practices which would be categorized as an offence under GST. Each of these would attract different penalty as per the severity and nature of offence.
There are a total of 21 offences which are listed under the GST. Though they have been further grouped under ‘Fake invoices, Fraud, Tax Evasion’ but for the sake of brevity we will list out all the offences without any grouping –
1. Taxable person supplies goods/services without invoice or issues false invoice
2. Issues invoice without the supply of goods/services
3. Issues invoice using identification number of another taxable person
4. Submits false information while registering under GST
5. Submits fake Financial records/documents/fake returns to evade taxes
6. Gives false information under proceedings
7. Collects GST but does not pay to the government within stipulated time
8. Wrongly collects GST and still does not pay to the government
9. Obtains refund of SGST/CGST by fraud
10. Takes/utilizes ITC without actual receipt of goods/services
11. Suppresses sales to evade taxes
12. Transport goods/services without proper documents
13. Transport goods/services which can be confiscated
14. Destroys/tampers goods/services which have been seized
15. Not registered under GST although required to be registered
16. Does not deduct TDS or deducts less TDS wherever applicable
17. Does not collect TDS or collects less TDS wherever applicable
18. Being an ISD, takes or distributes ITC in violation of the rules
19. Obstructs the proper officer during his duty
20. Does not maintain books a required under the law
21. Destroys any evidence
Phew. They do seem a lot but they are necessary and in the interest of nation.
So we should pledge to abide by all the rules and regulations made in this behalf and try to make GST a major success with our continued co operation and commitment.
