GST Offences, Penalties and Appeals

There are 21 offenses under GST. We have mentioned a few here. For the entire list of 21 offenses please go to our main article on offenses.

The major offenses under GST are:

1. Not registering under GST, even though required by law. (Read our article for the list of those who have to register mandatorily under GST)
2. Supply of any goods/services without any invoice or issuing a false invoice.

3. The issue of invoices by a taxable person using the GSTIN of another bona fide taxpayer.
4. Submission of false information while registering under GST.
5. Submission of fake financial records/documents or files, or fake returns to evade tax.
6. Obtaining refunds by fraud.
7. Deliberate suppression of sales to evade tax.
8. Opting for composition scheme even though a taxpayer is ineligible.

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