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GST

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST (2nd Edition) dated 31.3.2017 Chapter 20 = Offences, Penalties, Prosecution and Compounding Chapters List This

Offences, Penalties, Prosecution and Compounding - FAQ on GST (2nd Edition) dated 31.3.2017
Chapter: 20
Offences, Penalties, Prosecution and Compounding
Question 1 : What are the prescribed offences under CGST/SGST Act?
Question 2 : What is meant by the term penalty?
Question 3 : What are the general disciplines to be followed while imposing penalties?
Question 4 : What is the quantum of penalty provided for in the CGST /SGST Act?
Question 5 : Is any penalty prescribed for any person other than the taxable person?
Question 6 : What is the penalty provided for any contravention for which no separate penalty has been prescribed under CGST/SGST Act?
Question 6. : What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books?
Question 7 : What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme?
Question 8 : What is meant by confiscation?
Question 9 : Under which circumstances can goods be confiscated under CGST/SGST Act?
Question 10 : What happens to the goods upon confiscation of goods by the proper officer?
Question 11 : After confiscation, is it required to give option to the person to redeem the goods?
Question 12 : Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation?
Question 13 : What is Prosecution?
Question 14 : Which are the offences which warrant prosecution under the CGST/SGST Act?
Question 15 : What are cognizable and non-cognizable offences under CGST/SGST Act?
Question 16 : Is prior sanction of competent authority mandatory for initiating prosecution?
Question 17 : What is the punishment prescribed on conviction of any offence under the CGST/SGST Act?
Question 17 : Is ‘mensrea’ or culpable mental state necessary for prosecution under CGST/SGST Act?
Question 18 : What is a culpable state of mind?
Question 19 : Can a company be proceeded against or prosecuted for any offence under the CGST/SGST Act?
Question 20 : What is meant by compounding of offences?
Question 21 : Can offences under CGST/SGST Act be compounded?
Question 22 : Are there any monetary limits prescribed for compounding of offence?
Question 23 : What is the consequence of compounding of an offence under CGST/SGST Act?
 

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