GST offences: enumerated wrongful acts triggering penal consequences, including false invoicing and improper input tax credit use. The CGST/SGST Act prescribes a consolidated set of penal offences in Chapter XVI and Section 122, plus a compounding-related penalty, covering fraudulent or false invoicing, issuance of invoices without supply, misuse of input tax credit, failure to collect or deposit tax and tax deducted at source, fraudulent refund claims, registration defaults, suppression of turnover, defective record-keeping and retention, obstruction of officials, transport of goods without prescribed documents, supply/storage of goods liable to confiscation, and tampering with evidence or detained goods.
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.
GST offences: enumerated wrongful acts triggering penal consequences, including false invoicing and improper input tax credit use.
The CGST/SGST Act prescribes a consolidated set of penal offences in Chapter XVI and Section 122, plus a compounding-related penalty, covering fraudulent or false invoicing, issuance of invoices without supply, misuse of input tax credit, failure to collect or deposit tax and tax deducted at source, fraudulent refund claims, registration defaults, suppression of turnover, defective record-keeping and retention, obstruction of officials, transport of goods without prescribed documents, supply/storage of goods liable to confiscation, and tampering with evidence or detained goods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
