Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Prosecution

Section 92 - AND COMPOUNDING OF OFFENCES - Goods and Services Tax - Section 92 - CHAPTER - XX AND COMPOUNDING OF OFFENCES 92. (1) Whoever commits any of the following offences, namely- (a) supplies any goods and/or services without issue of any invoice or grossly misdeclares the description of the supply on invoice, in violation of the provisions of this Act, to intentionally evade tax; (b) issues any invoice or bill without supply of goods and/or services in violation of the provisions of this .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

kes and/or utilizes input tax credit without actual receipt of goods and/or services either fully or partially, in violation of the provisions of this Act, or the rules made thereunder; (f) evades tax, fraudulently avails input tax credit or obtains refund by an offence not covered under clause (a) to (e); (g) falsifies or substitutes financial records or produces fake accounts and/or documents or furnishes any false information with an intention to evade payment of tax due under this Act; (h) o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ich he knows or has reason to believe are in contravention of any provisions of this Act or the rules made thereunder; (k) tampers with or destroys any material evidence or documents; (l) fails to supply any information which he is required 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 (m) attempts to commit, or abets the commiss .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version