Arrest under the GST Act
Saloni Sheth / 2020-01-29 05:40:55If the commissioner of Central or state GST feels any hint of violation of law by a taxable person then he or she might be arrested by any registered officer. The person arrested will be given an opportunity to present itself in the court within 24 hours from legal warrant send to them.
When can a person be arrested under section 132?
1- Supplies goods/services without any valid tax invoice or issuing a false bill(generating black money)
2- Refraining any officials in discharge his/her duty;
3- Generation of taxable invoice without supplying the necessary goods/services
4- Generating false information for registration particulars;
5- Collects any GST from the recipient but fails to provide it to the government within the period of 3 months
6- Not getting GST Registration Online even though the entity is liable to pay tax
7-Non or under deduction of tax;
8- Adding tax while providing service or goods to the customers but failure to provide the same to the government
9- Disposing /tampering goods detained under the Act;
10- Obtaining tax credit without
Original receipt of goods and services;
- Transporting goods without any prescribed documents;
- Supplying/transporting/storing any goods banned by the government;
- Illegally tampering/destroying evidence;
- Generating improper/false information of the tax file or creating fake documents with a motive to skip the payment of tax.
- Suppressing profits leading to none/underpayment of tax;
- Purposely failed to maintain a proper file of tax/documents in a specific format as guided in the act of GST.
- Purposely failed to keep the accounts/documents secure for a particular period required.
If the commissioner of Central or state GST feels any hint of violation of law by a taxable person then he or she might be arrested by any registered officer. The person arrested will be given an opportunity to present itself in the court within 24 hours from legal warrant send to them.
According to the law, a person can only be arrested if
• Non tax payment is above Rs.100 lakhs
• A person has been previously accused of an offense under section 132. Under this case, the arrested person can get bail.
Penalty charged for violating section 132
If a taxable person has committed any of the above offense then he/she will be bound to give a minimum penalty of Rs. 10,000 which can be extended to Rs. 1,00,000 depending on the amount of unpaid tax.
Collection of evidence
An SGST/CGST officer can question anyone to provide evidence.
The person questioned, has to attend on his//her own or through an advocate. They will have to take an oath.
If you need any further help regarding GST registration online, or New GST return filing feel free to contact us 8766393412.
