When has anyone committed an offence under GST? There are several offences under GST. For easy understanding, I have grouped them as- 1. Fake/wrong invoices A) A taxable person supplies any goods/services without any invoice or issues a false invoice. B) He issues any invoice or bill without supply of goods/services in violation of the provisions of GST. C) He issues invoices using the identification number of another bonafide taxable person 2. Fraud A) He submits false information while registering under GST. B) He submits fake financial records/documents or files fake returns to evade tax. C) Does not provide information/gives false information during proceedings 3. Tax evasion A) He collects any GST but does not submit it to the government within 3 months. B) Even if he collects any GST in contravention of provisions, he still has to deposit it to the government within 3 months. Failure to do so will be an offence under GST. C) He obtains refund of any CGST/SGST by fraud. D) He takes and/or utilizes input tax credit without actual receipt of goods and/or services E) He deliberately suppresses his sales to evade tax 4. Supply/transport of goods A) He transports goods without proper documents B). Supplies/transports goods which he knows will be confiscated. C) Destroys/tampers goods which have been seized 5. Others A) He has not registered under GST although he is required to by law. B) He does not deduct TDS or deducts less amount where applicable. C) He does not collect TCS or collects less amount where applicable. D) Being an Input Service Distributor, he takes or distributes input tax credit in violation of the rules. E) He obstructs the proper officer during his duty (for example, he hinders the officer during the audit by tax authorities) F) He does not maintain all the books that he required to maintain by law G) If he destroys any evidence

Posted On : January 17, 2019
Offences under GST
Written By : Saket Mohta
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Dear Sir, You may get issue a legal notice and claim for compensation if you have purchased any product which is mispleading or file a PIL or any other petition before the High Court seeking a direction to close the same or to seek investigation upon the working of such website. I could have explained more if background is known to me. If background is made known in full then legal experts will be in position to understand correctly. Moreso, the background must be in brief. Please give me FIVE STAR if satisfied by my answers.
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Dear client, Section 9(4) of the CGST Act states that if a vendor is not registered under GST supplies goods to a person registered under GST, then reverse charge would apply. The due date for GST is 20 days after the end of the month. The due date for those registered under the composition scheme will be 18 days following the end of the quarter.
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Kindly approach CA and take opinion and if found anything illegal or offensive you can take help of a good Lawyer including us too. Thanks
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Yes sir builder on right way because before 1 April 8 % GST applicable for it you will need to pay it
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Dear Client, Under the GST regime, when a customer purchases new gold jewellery by exchanging old gold ornaments, coins, or bars, the transaction is treated as two separate supplies firstly being the sale of old gold by the customer to the jeweller, and the other being the purchase of new jewellery from the jeweller. Since the customer is not a registered dealer, no GST is payable on the old gold supplied to the jeweller. However, GST is applicable on the full value of the new gold jewellery, including making charges, as the jeweller is supplying the entire quantity of new gold irrespective of the mode of consideration be it cash or exchange in kind. Even if the customer provides 15g of old gold to receive a 20g new gold ornament, GST will be levied on the value of the entire 20g of new jewellery. The value of the old gold is treated merely as part-payment, and prior payment of GST on the originally purchased gold coins or bars does not exempt the new transaction from tax. Therefore, charging GST on the total value of the new jewellery is legally valid under Section 15 of the CGST Act, and there is no legal remedy if the jeweller adheres to this principle, provided the tax is not wrongly calculated or duplicated.
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