TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Section 122: New penalties for e-commerce operators facilitating unregistered or ineligible supplies under GST.</h1> Section 122 of the Central Goods and Services Tax Act has been amended to include a new sub-section (1B). This provision penalizes electronic commerce operators who (i) facilitate supply by unregistered persons not exempt from registration, (ii) permit inter-State supply by ineligible persons, or (iii) fail to provide accurate details of exempted outward supplies. Such operators will incur a penalty of either ten thousand rupees or an amount equivalent to the tax involved if the supply had been made by a registered person, whichever is higher.
TaxTMI 
TaxTMI 
