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Which are the offences which warrant prosecution under the MGL

Question 16 - Offences and Penalties, Prosecution and Compounding - Goods and Services Tax - Question 16 - Q 16. ? Ans. Section 73 of the MGL codifies the major offences under the Act which warrant institution of criminal proceedings and prosecution. 12 such major offences have been listed as follows: 1) Making a supply without issuing an invoice or upon issuance of a false/incorrect invoice; 2) Issuing an invoice without making supply; 3) Not paying tax collected for a period exceeding 3 months .....

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