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of <h1>Haryana GST Act Clarifies Fake Invoice Penalties: No Tax Without Supply, but Issuers Face Section 122(1)(ii) Penalties.</h1> The circular addresses issues related to fake invoices under the Haryana Goods and Services Tax Act, 2017. It clarifies that issuing tax invoices without actual supply of goods or services does not constitute a 'supply' under the Act, and thus, no tax liability or recovery is required from the issuer. However, the issuer is subject to penalties under section 122(1)(ii). If a recipient fraudulently avails input tax credit (ITC) based on such invoices, they are liable for demand, recovery, and penalties under section 74. Further penalties apply if the ITC is passed on without actual supply. The application of these principles based on specific case facts.
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