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OFFENCES AND PENALTIES UNDER MODEL GOODS AND SERVICE TAX ACT, 2016

OFFENCES AND PENALTIES UNDER MODEL GOODS AND SERVICE TAX ACT, 2016 - Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 12-9-2016 Last Replied Date:- 13-9-2016 - Introduction Chapter XVI of Model Goods and Service Tax Act, 2016 ( Act for short) provides for penalties for contravention of the provisions of the Act and the rules made there under. The following Sections deal with penal provisions- Section 66 - Offences and penalties; Section 67 - General Penalty; Section 68 - Genera .....

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ssessee in order to observe the principles of Natural Justice. Section 68 is a different one from the regular provisions. Section 68 gives detailed instructions to the authorities before imposing penalty. Offences and penalties Section 66 provides three types of offences and penalties. Section 66(1) provides that a taxable person shall be liable to a penalty of ₹ 10,000/- or an amount equivalent to- the tax evaded; or the tax not deducted; or short deducted; or deducted but not paid to the .....

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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; collects any tax in contravention of the provisions of this Act 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; fails to deduct the tax in terms of Section 37 (1), or deducts an amount which is less than the amount required to be deducted under the said subse .....

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ices either fully or partially, in violation of the provisions of this Act, or the rules made there under; fraudulently obtains refund of any CGST/SGST under this Act; takes or distributes input tax credit in violation of section 17, or the rules made there under; falsifies or substitutes financial records or produces fake accounts and/or documents or furnishes any false information or return with an intention to evade payment of tax due under this Act; is liable to be registered under this Act .....

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ce with the provisions of this Act or the rules made there under; fails to furnish information and/or documents called for by a CGST/SGST officer in accordance with the provisions of this or rules made there under or furnishes false information and/or documents during any proceedings under this ; supplies, transports or stores any goods which he has reason to believe are liable to confiscation under this Act; issues any invoice or document by using the identification number of another taxable pe .....

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o a penalty of rupees ten thousand or ten percent of the tax short paid, whichever is higher. Section 66(3) provides that any person who- aids or abets any of the offences specified in Section 66(1); acquires possession of, or in any way concerns himself in transporting, removing, depositing, 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 there under; rec .....

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n an enquiry; shall be liable to a penalty which may extend to ₹ 25,000/-. General Penalty Section 67 provides that any person, who contravenes any of the provisions of this Act or any rules made there under for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to ₹ 25,000/-. Detention of goods and levy of penalty Section 69(1) provides that where any person- transports any goods or stores such goods while they are in transit in vi .....

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urity, in such form as may be prescribed, equivalent to the amount of the applicable tax, interest and penalty. Section 69 (2) provides that no tax, interest or penalty shall be determined without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. Confiscation of goods Section 70(1) provides under what circumstances the goods are liable to be confiscated. Section 70(1) provides that if any person- supplies any goods in contravention of any of the .....

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es that where any goods are confiscated under this Act, the title of such goods shall thereupon vest in the appropriate Government. Section 70(6) provides that the proper officer adjudging confiscation shall take and hold possession of the things confiscated and every Officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession. Confiscation of conveyances Section 71 provides that any conveyance used as a means of transport for carriage of .....

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not known, the person from whose possession or custody such goods have been seized, an option to pay in lieu of confiscation such fine as the said officer thinks fit. Such fine shall not exceed the market price of the goods confiscated, less the tax chargeable thereon. Section 70(3) provides that where any fine in lieu of confiscation of goods is imposed under sub-section (2), the owner of such goods or the person referred to in sub-section (1), shall, in addition, be liable to any tax and charg .....

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to the tax payable on the goods being transported thereon. Confiscation or penalty not to interfere with other punishments Section 72 provides that no confiscation made or penalty imposed under the provisions of this Act or the rules made there under shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law. General disciplines related to penalty Section 68 lays down instructions to the Officers to .....

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