CBIC Updates Penal Provisions in Form GST INS-01 in Line with Bharatiya Nyaya Sanhita, 2023

The Central Board of Indirect Taxes and Customs (CBIC) has updated the penal provisions in Form GST INS-01 to align with the Bharatiya Nyaya Sanhita, 2023. This amendment, effective from October 8, 2024, substitutes references to sections 179, 181, 191, and 418 of the Indian Penal Code with sections 214, 216, 227, and sub-section (3) of section 318 of the Bharatiya Nyaya Sanhita. These sections address offenses such as misleading authorities, tampering with evidence, refusal to answer questions, and making false statements during inspections and search operations. The update ensures that the legal framework under GST remains current with India’s evolving legal code. This change highlights CBIC’s focus on transparency and accountability in GST inspections and search operations. Businesses and professionals should take note of this update and ensure compliance with the revised legal provisions to avoid penalties related to misleading or tampering with evidence.