https://www.taxtmi.com/acts?id=29703 Section 122 imposes penalties for specified GST contraventions: incorrect or false invoicing, invoicing without supply, failure to remit collected or deducted tax within three months, improper claim or distribution of input tax credit, fraudulent refunds, falsification of records, failure to register or to furnish true registration details, obstruction of officers, transporting taxable goods without prescribed documents, suppression of turnover, tampering with evidence or detained goods. Penalties are the higher of a specified fixed sum or the tax amount affected, with separate calibrated penalties for non fraudulent errors and for aiding or abetting offences. en-us Wed, 05 Jul 2017 10:52:36 +0530 Fri, 18 Aug 2017 15:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29703 Section 122 imposes penalties for specified GST contraventions: incorrect or false invoicing, invoicing without supply, failure to remit collected or deducted tax within three months, improper claim or distribution of input tax credit, fraudulent refunds, falsification of records, failure to register or to furnish true registration details, obstruction of officers, transporting taxable goods without prescribed documents, suppression of turnover, tampering with evidence or detained goods. Penalties are the higher of a specified fixed sum or the tax amount affected, with separate calibrated penalties for non fraudulent errors and for aiding or abetting offences. Act-Rules GST - States Wed, 05 Jul 2017 10:52:36 +0530 https://www.taxtmi.com/acts?id=29703