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Which are the offences which warrant prosecution under the MGL

Question 16 - Draft-Bills-Reports - Offences and Penalties, Prosecution and Compounding - FAQ on GST dated 21.9.2016 based on Draft Model GST - Question 16 - Q 16. ? Ans. Section 73 of the MGL codifies the major offences under the Act which warrant i .....

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aying tax collected for a period exceeding 3 months; 4) Not depositing any tax that has been collected in contravention of the Act for a period exceeding 3 months; 5) Availing or utilizing credit of input tax without actual receipt of goods and/or se .....

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