The GST Council has recommended a few significant changes including the decriminalization of GST offences.
The 48th meeting of the council decided raise the minimum threshold of tax amount for launching prosecution under GST from Rs. One Crore to Rs. Two Crores, except for the offence of issuance of invoices with out supply of goods or services or both.
The council further reduced the compounding amount from the present range of 50% to 150% of tax amount to the range of 25% to 100%.
It has been further decidedtodecriminalize certain offences specified under clause (g), (j) and (k) of sub-section (1) of section 132 of CGST Act, 2017, viz.- obstruction or preventing any officer in discharge of his duties; deliberate tempering of material evidence; failure to supply the information.
As per sub-clause g,anyone obstructs or prevents any officer in the discharge of his duties under this Act shall be subject to criminal prosecution.
Further, sub-clauses (j) and (k)deals with offences of tampers with or destroys any material evidence or documents and fails to supply any information which he is required to supply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information.
The above are, no longer an “offences” under the GST regime.
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