https://www.taxtmi.com/acts?id=27902 Section 122 prescribes penalties for specified GST contraventions including false or omitted invoicing, issuance of invoices without supply, collection but non-remittance of tax, improper input tax credit claim or distribution, fraudulent refunds, falsified accounts, suppression of turnover, failure to register or furnish accurate particulars, obstruction of officers, transport without documents, tampering with evidence, and disposal of detained goods; penalties are the greater of a prescribed base amount or the tax evaded/not remitted/irregularly claimed, with higher sanctions where fraud or wilful misstatement is established, and separate capped penalties for aiding, abetting or dealing in goods known to be liable to confiscation. en-us Mon, 26 Jun 2017 16:35:37 +0530 Tue, 27 Jun 2017 16:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27902 Section 122 prescribes penalties for specified GST contraventions including false or omitted invoicing, issuance of invoices without supply, collection but non-remittance of tax, improper input tax credit claim or distribution, fraudulent refunds, falsified accounts, suppression of turnover, failure to register or furnish accurate particulars, obstruction of officers, transport without documents, tampering with evidence, and disposal of detained goods; penalties are the greater of a prescribed base amount or the tax evaded/not remitted/irregularly claimed, with higher sanctions where fraud or wilful misstatement is established, and separate capped penalties for aiding, abetting or dealing in goods known to be liable to confiscation. Act-Rules GST - States Mon, 26 Jun 2017 16:35:37 +0530 https://www.taxtmi.com/acts?id=27902