The major offenses under GST are:
- Not registering under GST, even though required by law. (Read our article for the list of those Who Have to Register Mandatorily Under GST)
- Supply of any goods/services without any invoice or issuing a false invoice.
- The issue of invoices by a taxable person using the GSTIN of another bona fide taxpayer.
- Submission of false information while registering under GST.
- Submission of fake financial records/documents or files, or fake returns to evade tax.
- Obtaining refunds by fraud.
- Deliberate suppression of sales to evade tax.
- Opting for composition scheme even though a taxpayer is ineligible.