PROSECUTION UNDER CENTRAL GOODS & SERVICES TAX ACT, 2017

The Central Goods & Services Tax Act, 2017 provides for prosecution of individuals who commit certain offences under the Act.

Prosecution can be initiated by the tax authorities if they have reason to believe that an offence has been committed.

Offences that can lead to prosecution include tax evasion, fraudulent claims, and failure to maintain proper records.

Penalties for these offences can include imprisonment and fines.

Individuals who are prosecuted have the right to defend themselves in court.

To avoid prosecution, it is important for businesses to comply with all GST regulations and maintain accurate records.

Businesses should also seek professional advice to ensure that they are meeting all their GST obligations.