The GST regime has brought in a tougher and stricter compliance diaphragm, which every person has to follow on a continuous basis. Any sort of non-compliance can have a severe effect on the daily business of the tax pay payer and can attract huge amount of interest and penalties. Hence it is advisable to know various offences under GST law, to avoid payment of interest and penalties.
The content of the article is based on Circular No.38/12/2018 dated 26th Mar’18. Various issues with respect to job work have been clarified by this circular. Summary of this circular has been prepared.
