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of <h1>Section 122 of CGST Act: Penalties for False Invoices, Fraudulent Refunds, Tax Evasion, and Obstruction Offences Explained.</h1> Section 122 of the CGST Act, 2017 outlines 21 offences subject to penalties, categorized into four types. Offences related to invoicing and documentation include issuing false invoices and inadequate documentation. Fraudulent intent offences involve false information for registration, fraudulent refunds, and tampering with goods. Tax evasion offences cover underreporting turnover, failing to pay collected taxes, and misusing input tax credits. Obstruction offences include hindering officers, destroying evidence, and providing false documents. These categories aim to address various violations under the GST framework, ensuring compliance and integrity in tax processes.
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