E-commerce operator penalty for allowing unregistered or ineligible supplies and incorrect reporting under GST law. Section 122 is amended to impose a penalty on electronic commerce operators who allow supplies through the platform by unregistered or ineligible persons, or who fail to furnish correct details in the section 52(4) statement for outward supplies made by a person exempted from registration. The amendment creates liability where the operator facilitates non-compliant supplies or reporting defaults, with the penalty linked to the tax involved and the provision effective from 1 October 2023.
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.
E-commerce operator penalty for allowing unregistered or ineligible supplies and incorrect reporting under GST law.
Section 122 is amended to impose a penalty on electronic commerce operators who allow supplies through the platform by unregistered or ineligible persons, or who fail to furnish correct details in the section 52(4) statement for outward supplies made by a person exempted from registration. The amendment creates liability where the operator facilitates non-compliant supplies or reporting defaults, with the penalty linked to the tax involved and the provision effective from 1 October 2023.
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