Penalty for Offences: enhanced liability for tax evasion, fraudulent refunds, false invoices and misuse of input tax credit.

Section 122 imposes monetary penalties for conduct facilitating tax evasion or misuse under the Assam GST law, including issuance of incorrect or fake invoices, supplying without invoices, falsifying accounts or returns, fraudulent refund claims, wrongful availing or distribution of input tax credit, failure to register or to furnish accurate particulars, suppression of turnover, transporting taxable goods without required documents, and tampering with detained goods; penalties are the base amount or an amount equivalent to the tax impact, whichever is higher, with graded treatment for non-fraud and fraud-related cases and accessory liability for facilitators.

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