GST compliance obligations require registration, invoicing, recordkeeping and return-filing with penalties for non-compliance.

Compliance under the GST framework requires registered and certain unregistered persons to observe obligations on levy and collection of tax, claiming Input Tax Credit, obtaining Registration, issuing compliant invoices and maintaining prescribed books, filing periodic returns, and paying taxes including withholding/collection duties; failure to comply attracts interest, fines, penalties and possible prosecution under the Act and corresponding State/UT and IGST provisions.

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