Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 122 of Assam GST Act, 2017: Penalties for Invoicing Errors, Tax Evasion, and Non-Compliance with Procedural Rules.</h1> Section 122 of the Assam Goods and Services Tax Act, 2017 outlines penalties for various offences related to tax compliance. These include supplying goods or services without proper invoicing, incorrect invoicing, failure to pay collected taxes, and fraudulent tax credit claims. Penalties range from a minimum of ten thousand rupees to amounts equivalent to the tax evaded, depending on the nature of the offence. Additional penalties apply for aiding in these offences or failing to comply with procedural requirements, such as appearing before tax officers or issuing proper invoices, with fines up to twenty-five thousand rupees.