Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Prosecution

Section 73 - Draft-Bills-Reports - AND COMPOUNDING OF OFFENCES - Goods and Services Tax - Section 73 - CHAPTER - XVII AND COMPOUNDING OF OFFENCES 73. (1) Whoever commits any of the following offences, namely- (a) supplies any goods and/or services wi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

llects any amount as tax but fails to pay the same to the credit of the appropriate Government beyond a period of three months from the date on which such payment becomes due; (d) collects any tax in contravention of the provisions of this Act but fa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r partially, in violation of the provisions of this Act, or the rules made thereunder; (f) fraudulently obtains refund of any CGST/SGST; (g) falsifies or substitutes financial records or produces fake accounts and/or documents or furnishes any false .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iting, keeping, concealing, supplying, or purchasing or in any other manner deals with, any goods which he knows or has reason to believe are liable to confiscation under this Act or the rules made thereunder; (j) receives or is in any way concerned .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ired to supply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or (l) attempts to commit, or abe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ive years and with fine; (ii) in cases where the amount of tax evaded exceeds fifty lakh rupees but does not exceed two hundred and fifty lakh rupees, with imprisonment for a term which may extend to three years and with fine; (iii) in the case of an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine: Provided that in the absence of special and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version