GST penalty framework targets invoice fraud, wrongful input tax credit, tax non-payment, and related compliance breaches under section 122.

Penalty under section 122 of the Central Goods and Services Tax Act, 2017 applies to a wide range of offences, including invoice-related violations, non-payment of collected tax, failure to deduct or collect tax, wrongful input tax credit, fraudulent refund claims, non-registration, false particulars, obstruction of officers, suppression of turnover, and tampering with evidence or detained goods. The section prescribes different penalty measures for the taxable person, a person retaining the benefit of the transaction, electronic commerce operators, registered persons with unpaid or wrongly availed tax credit, and persons who aid, abet, or otherwise deal with goods or services in contravention of the Act.

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