There are 21 offences under GST. For easy understanding, we have grouped them as-
- A taxable person supplies any goods/services without any invoice or issues a false invoice.
- He issues any invoice or bill without supply of goods/services in violation of the provisions of GST
- He issues invoices using the identification number of another bonafide taxable person
- He submits false information while registering under GST
- He submits fake financial records/documents or files fake returns to evade tax
- Does not provide information/gives false information during proceedings
- He collects any GST but does not submit it to the government within 3 months
- Even if he collects any GST in contravention of provisions, he still has to deposit it to the government within 3 months. Failure to do so will be an offence under GST.
- He obtains refund of any CGST/SGST by fraud.
- He takes and/or utilizes input tax credit without actual receipt of goods and/or services
- He deliberately suppresses his sales to evade tax
Supply/transport of goods
- He transports goods without proper documents
- Supplies/transports goods which he knows will be confiscated
- Destroys/tampers goods which have been seized
- He has not registered under GST although he is required to by law
- He does not deduct TDS or deducts less amount where applicable.
- He does not collect TCS or collects less amount where applicable.
- Being an Input Service Distributor, he takes or distributes input tax credit in violation of the rules
- He obstructs the proper officer during his duty (for example, he hinders the officer during the audit by tax authorities)
- He does not maintain all the books that he required to maintain by law
- He destroys any evidence
He has opted for composition scheme even though he is not eligible
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