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        Question 6 - Is any penalty prescribed for any person other than the taxable person

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 20
        Offences and Penalties, Prosecution and Compounding

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        Penalty for non-taxable persons for aiding offences and failing invoicing or summons compliance increases enforcement risk. Section 66(3) prescribes a penalty extending to Rs. 25,000 for any person other than the taxable person who aids or abets listed offences, deals in goods liable to confiscation, receives or deals in services contravening the Act, fails to appear on a summoned authority, or fails to issue or account for required invoices.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Penalty for non-taxable persons for aiding offences and failing invoicing or summons compliance increases enforcement risk.

                                Section 66(3) prescribes a penalty extending to Rs. 25,000 for any person other than the taxable person who aids or abets listed offences, deals in goods liable to confiscation, receives or deals in services contravening the Act, fails to appear on a summoned authority, or fails to issue or account for required invoices.


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