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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 - 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 procee .....

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iod 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 services; 6) Obtaining any frau .....

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