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of <h1>Penalties Under Section 122 of CGST Act: False Invoices, Tax Evasion, Obstruction, and More Offenses Detailed</h1> Section 122 of the Central Goods and Services Tax Act, 2017, outlines penalties for various offenses related to tax compliance. Offenses include issuing false invoices, failing to pay collected taxes, evading tax through false information, and obstructing tax officers. Penalties range from ten thousand rupees to amounts equivalent to the tax evaded or input tax credit misused. Additional penalties apply to electronic commerce operators for allowing unregistered or ineligible suppliers to transact. Registered persons who underpay taxes due to fraud face penalties equal to the tax due. Aiding or abetting these offenses can result in penalties up to twenty-five thousand rupees.
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