https://www.taxtmi.com/acts?id=24685 The CGST/SGST Act prescribes a consolidated set of penal offences in Chapter XVI and Section 122, plus a compounding-related penalty, covering fraudulent or false invoicing, issuance of invoices without supply, misuse of input tax credit, failure to collect or deposit tax and tax deducted at source, fraudulent refund claims, registration defaults, suppression of turnover, defective record-keeping and retention, obstruction of officials, transport of goods without prescribed documents, supply/storage of goods liable to confiscation, and tampering with evidence or detained goods. en-us Mon, 03 Apr 2017 16:34:49 +0530 Mon, 03 Apr 2017 16:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24685 The CGST/SGST Act prescribes a consolidated set of penal offences in Chapter XVI and Section 122, plus a compounding-related penalty, covering fraudulent or false invoicing, issuance of invoices without supply, misuse of input tax credit, failure to collect or deposit tax and tax deducted at source, fraudulent refund claims, registration defaults, suppression of turnover, defective record-keeping and retention, obstruction of officials, transport of goods without prescribed documents, supply/storage of goods liable to confiscation, and tampering with evidence or detained goods. Act-Rules Bills Mon, 03 Apr 2017 16:34:49 +0530 https://www.taxtmi.com/acts?id=24685