https://www.taxtmi.com/acts?id=26137 Section 122 imposes monetary penalties for conduct facilitating tax evasion or misuse under the Assam GST law, including issuance of incorrect or fake invoices, supplying without invoices, falsifying accounts or returns, fraudulent refund claims, wrongful availing or distribution of input tax credit, failure to register or to furnish accurate particulars, suppression of turnover, transporting taxable goods without required documents, and tampering with detained goods; penalties are the base amount or an amount equivalent to the tax impact, whichever is higher, with graded treatment for non-fraud and fraud-related cases and accessory liability for facilitators. en-us Sat, 17 Jun 2017 14:49:55 +0530 Thu, 29 Jun 2017 17:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26137 Section 122 imposes monetary penalties for conduct facilitating tax evasion or misuse under the Assam GST law, including issuance of incorrect or fake invoices, supplying without invoices, falsifying accounts or returns, fraudulent refund claims, wrongful availing or distribution of input tax credit, failure to register or to furnish accurate particulars, suppression of turnover, transporting taxable goods without required documents, and tampering with detained goods; penalties are the base amount or an amount equivalent to the tax impact, whichever is higher, with graded treatment for non-fraud and fraud-related cases and accessory liability for facilitators. Act-Rules GST - States Sat, 17 Jun 2017 14:49:55 +0530 https://www.taxtmi.com/acts?id=26137