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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 20 Offences and Penalties, Prosecution and Compounding This

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Question 18 - What are cognizable and non-cognizable offences under MGL - FAQ on GST dated 21.9.2016 based on Draft Model GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 20
Offences and Penalties, Prosecution and Compounding
  • Contents

Q 18. What are cognizable and non-cognizable offences under MGL?

Ans. In terms of Section 73(3) and 73(4) of MGL

  • all offences where the evasion of tax is less than ₹ 250 lakh shall be non-cognizable and bailable,
  • all offences where the evasion of tax exceeds ₹ 250 lakh shall be cognizable and nonbailable.
 
 
 
 
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