CBIC revises GST Form INS-01, replaces IPC Penal Provisions with BNS Sections [Read Notification]

The amendment reflects the recent transition from the Indian Penal Code to the Bharatiya Nyaya Sanhita, 2023
CBIC - Bharatiya Nyaya Sanhita - Indian Penal Code -IPC - BNS - TAXSCAN

The Central Board of Indirect Taxes and Customs ( CBIC ) has recently revised Goods and Services Tax ( GST ) FORM GST INS-01, aligning it with the provisions of the newly enacted Bharatiya Nyaya Sanhita, 2023 ( BNS ), which replaced the Indian Penal Code ( IPC ).

This update reflects the legal transition from the IPC to BNS following the Ministry of Home Affairs‘ Notification S.O. 850(E), which came into effect on July 1, 2024.

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Previously, FORM GST INS-01 referenced penal provisions under the IPC (sections 179, 181, 191, and 418). These sections have now been replaced by the corresponding sections of the Bharatiya Nyaya Sanhita, 2023:

– Section 179 of IPC is replaced by Section 214 of BNS.

– Section 181 of IPC is replaced by Section 216 of BNS.

– Section 191 of IPC is replaced by Section 227 of BNS.

– Section 418 of IPC is replaced by Section 318(3) of BNS.

The revised FORM GST INS-01 now reads as:

– Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection/search operations, making of false statements, or providing false evidence is punishable with imprisonment and/or fine under the Act read with sections 214, 216, 227, and sub-section (3) of section 318 of the Bharatiya Nyaya Sanhita, 2023.

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This substitution ensures that the references in GST-related forms are in line with the new penal provisions of the Bharatiya Nyaya Sanhita, 2023. While the legal framework and penalties remain largely the same, the updated references reflect India’s shift from the IPC to BNS.

This change is mainly procedural to ensure consistency and compliance with the updated laws, without altering the substance of the penalties applicable under GST law.

This revision was formalised through Notification No. 20/2024 – Central Tax, issued on October 8, 2024, and is now in effect.

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