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Aug 15, 2020 · Section 122- Penalty for certain offences under GST. The section declares the offences that attract penalty as a consequence, apart from the requirement to pay the tax and applicable interest.
section 92A of the Income-tax Act, 1961; (13) ―audit‖ means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made
122. Penalty for certain offences. (1) Where a taxable person who-- (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply;
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Section 122 - Penalty for certain offences of CGST ACT, 2017. 122. (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues any invoice or bill without supply of goods or services or both in
Section 122 of the Central Goods and Services Tax (CGST) Act 2017 outlines the penalties for various GST-related offences. It is of utmost importance for taxpayers, especially those registered under the CGST Act, to understand these provisions.
Mar 28, 2024 · Amended and updated notes on section 122 of CGST Act, 2017. Detail discussion on provisions and rules related to penalty for certain offences. Chapter XIX (Sections 122 – 138) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to offences and penalties.
