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of <h1>Section 122 GST Act: Penalties for False Invoices, Tax Evasion, Non-Compliance, and Obstructing Tax Officers Explained</h1> Section 122 of the Chhattisgarh Goods and Services Tax Act, 2017 outlines penalties for various offences related to the supply of goods and services. Offences include issuing false invoices, failing to pay collected taxes, not deducting or collecting taxes as required, fraudulently obtaining tax refunds, and obstructing tax officers. Penalties range from ten thousand rupees to an amount equivalent to the tax evaded or improperly handled. Additional penalties apply for aiding these offences, failing to comply with summons, or not issuing invoices properly, with fines up to twenty-five thousand rupees.
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