{"id":88,"date":"2017-10-24T12:21:35","date_gmt":"2017-10-24T12:21:35","guid":{"rendered":"http:\/\/www.gstonlineregistration.in\/blog\/?p=88"},"modified":"2018-03-31T07:15:17","modified_gmt":"2018-03-31T07:15:17","slug":"offences-penalties-gst","status":"publish","type":"post","link":"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/","title":{"rendered":"What is Offences and Penalties in GST?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>Offences and penalties:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>Offences:<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-90\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/offence-300x150.jpg\" alt=\"offences\" width=\"400\" height=\"200\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/offence-300x150.jpg 300w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/offence.jpg 640w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">An offence is a breach of rule or law, i.e., an illegal act. It is a breach of the provision of GST act and its rules.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">There are about 21 offenses under GST.\u00a0 The major offenses under GST are discussed below:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><a href=\"http:\/\/www.gstonlineregistration.in\/\">Supplying of goods or services without any invoice <\/a>or issuing a false invoice.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">False information submission while registering under GST.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Submission of fake documents or files\/financial records or fake returns to evade the tax.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Issuing of invoices by using the GSTIN of another taxpayer.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><a href=\"http:\/\/www.gstonlineregistration.in\/\">Obtaining refunds by fraud<\/a>.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Even though required by law, not registering under GST.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Deliberately suppressing the sales in order to evade tax.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Some people opt for composition schemes to avail the benefits even though a taxpayer is ineligible.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>Penalty:<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-91\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/penalty-300x169.jpg\" alt=\"offences\" width=\"300\" height=\"169\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/penalty-300x169.jpg 300w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/penalty.jpg 620w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><a href=\"http:\/\/www.gstonlineregistration.in\/coimbatore\/gst-registration-coimbatore.php\">The penalty is not specifically defined in the GST<\/a>, it takes the meaning from various judicial and the principle of jurisprudence.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">A penalty is a punishment which has been imposed by law for committing an offence or fails to do something that was a duty of the particular person.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Penalty can be pecuniary or corporal, civil or criminal. Corporal and pecuniary penalties are applicable under GST.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>Penalties under GST:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">If any of the offences are committed, then the penalty needs to be paid under GST. The principles of these penalties are mentioned by law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>For not filing:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Subsequent returns cannot be filed if you don\u2019t file any GST return. For example, if GSTR-2 return of august has not been filed, then the next subsequent returns and the GSTR-3 of September could not be filed. This filing of GST returns have a cascading effect which leads to heavy fines and penalty.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>For late filing:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Late filing penalty is called late fee. The late fee of Rs.100 per day, it is 100 under SGST and 100 under CGST. Totally 200 will be fined per day. The fine amount can be up to Rs.5000. For IGST, there is no late fee in case of delayed filing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Interest has to be paid at 18% per annum along with the late fee. This may be calculated by the taxpayer on the tax that is to be paid. The time duration will be from the very next day of filing to the date of payment.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>For the 21 offenses with no intention of fraud or tax evasion:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><a href=\"http:\/\/www.onlinecompanyregistration.in\/gst\/gst-registration-coimbatore.php\">An offender not paying the tax or making short payments <\/a>must pay a penalty of 10% from the tax amount due subject to a minimum of Rs.10000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">In case the tax has not been paid or short payment is made, a minimum penalty of Rs.10000 needs to be paid.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>For the 21 offenses with the intention of fraud or tax evasion:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">An offender needs to pay a penalty amount for short deducted or tax evaded i.e., 100% penalty subject to a minimum of Rs.10000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>Inspection under GST:<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-92\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/inspection-300x189.jpg\" alt=\"offences\" width=\"337\" height=\"212\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/inspection-300x189.jpg 300w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/inspection-768x483.jpg 768w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/inspection.jpg 1018w\" sizes=\"auto, (max-width: 337px) 100vw, 337px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">The joint commissioner of SGST or CGST may have reasons to believe that in order to evade tax; a person suppressed any transaction or claimed excess input tax credit, etc. Joint commissioner can authorise any other officers of SGST\/CGST to inspect places of business of the suspected evader.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>Search and seizure under GST:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><a href=\"http:\/\/coimbatore.trademarkconsultants.in\/\">The joint commissioner can issue an order to search. <\/a>He could order for search based on the results of an inspection or any other reasons to believe. Some of the reasons are listed here:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">If any of the books or documents which are hidden somewhere may be important items during the proceedings.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">There are some goods which may be confiscated.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Such goods and documents can be seized.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>Goods in transit:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">The person who is in charge of vehicles carrying goods exceeds Rs.50000 are required to carry the following documents.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Delivery challan or bill of supply or invoice.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Copy of e-way bill.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><a href=\"http:\/\/www.gstonlineregistration.in\/coimbatore\/gst-registration-coimbatore.php\">The proper officer has the power to intercept the goods<\/a> in transit and can inspect the goods and the documents.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">If the goods are contravention to the GST, then the related goods and documents will be seized. Only by the payment of tax and penalty, goods can be released.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">The tax officer could give an option of paying a fine instead of confiscation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>Compounding of offences under GST:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">It is a shortcut method to avoid litigation. \u00a0During prosecution for an offense in a criminal court, the accused need to appear before the magistrate at every hearing through an advocate. This process is an expensive and a time consuming one.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">But in compounding, <a href=\"http:\/\/www.onlinecompanyregistration.in\/gst\/gst-registration-coimbatore.php\">the accused is not required to appear personally<\/a> and can be discharged on payment of compounding fee which cannot be more than the maximum fee as applicable under GST.\u00a0\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">This may save time and money. Compounding under the GST is not available for all the cases where the value involved exceeds 1 crore.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>Prosecution under GST:<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-93\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/prosecution-300x222.jpg\" alt=\"offences\" width=\"300\" height=\"222\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/prosecution-300x222.jpg 300w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/prosecution-768x568.jpg 768w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/prosecution-1024x757.jpg 1024w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/prosecution.jpg 1931w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">In respect of a criminal charge, prosecution is conducting the legal proceedings against someone.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">A person who commits an offense deliberately are liable to prosecution under GST.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Common examples of these offenses are:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Submission of fake documents or files and fake returns in order to evade the tax.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><a href=\"http:\/\/www.gstonlineregistration.in\/coimbatore\/gst-registration-coimbatore.php\">Helping others to commit fraud under GST<\/a>.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Issuing of an invoice without supplying any goods or services, thus takes the input credit or refund by fraud.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Obtaining refunds from CGST or SGST by fraud.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><strong>Arrest under GST:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">If the commission of CGST\/IGST suspects or believes that any person has committed a certain offense, he can be arrested under GST by the authorized CGST\/SGST officer.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\"><a href=\"http:\/\/www.gstonlineregistration.in\/coimbatore\/gst-registration-coimbatore.php\">The arrested person will be informed the grounds for his arrest <\/a>and he need to appear before the magistrate within 24 hours in case of cognizable offense which means the police can arrest a person without an arrest warrant. They are serious crimes like robbery, murder, counterfeits.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">One of the leading business service providers in Coimbatore, who is named as &#8220;<a href=\"http:\/\/www.gstonlineregistration.in\/coimbatore\/gst-registration-coimbatore.php\">Solubilis Corporate Services&#8221;<\/a> who is very reliable and efficient in solving the business related issues of the clients. Guiding the clients and providing appropriate solutions. For more details -&gt; <a href=\"http:\/\/www.onlinecompanyregistration.in\/blog\/\">Click here.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Offences and penalties: Offences: An offence is a breach of rule or law, i.e., an illegal act. It is a breach of the provision of GST act and its rules. There are about 21&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-88","post","type-post","status-publish","format-standard","hentry","category-gst-registration"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>What is Offences and Penalties in Goods and Services Tax?<\/title>\r\n<meta name=\"description\" content=\"Offences are a breach of rule or law, i.e., an illegal act.\u00a0 GST is a breach of the provision of GST act and its rules. 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There are about 21 offences in GST.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/\" \/>\r\n<meta property=\"og:site_name\" content=\"GST Online Registration\" \/>\r\n<meta property=\"article:published_time\" content=\"2017-10-24T12:21:35+00:00\" \/>\r\n<meta property=\"article:modified_time\" content=\"2018-03-31T07:15:17+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/offence-300x150.jpg\" \/>\r\n<meta name=\"author\" content=\"Lalitha\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lalitha\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/\"},\"author\":{\"name\":\"Lalitha\",\"@id\":\"https:\/\/www.gstonlineregistration.in\/blog\/#\/schema\/person\/bcfc992adc0a003e47421138c64f7022\"},\"headline\":\"What is Offences and Penalties in GST?\",\"datePublished\":\"2017-10-24T12:21:35+00:00\",\"dateModified\":\"2018-03-31T07:15:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/\"},\"wordCount\":1005,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.gstonlineregistration.in\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/offence-300x150.jpg\",\"articleSection\":[\"gst registration\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/\",\"url\":\"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/\",\"name\":\"What is Offences and Penalties in Goods and Services Tax?\",\"isPartOf\":{\"@id\":\"https:\/\/www.gstonlineregistration.in\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.gstonlineregistration.in\/blog\/offences-penalties-gst\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/offence-300x150.jpg\",\"datePublished\":\"2017-10-24T12:21:35+00:00\",\"dateModified\":\"2018-03-31T07:15:17+00:00\",\"description\":\"Offences are a breach of rule or law, i.e., an illegal act.\u00a0 GST is a breach of the provision of GST act and its rules. 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