https://www.taxtmi.com/acts?id=30111 Where a taxable person commits listed GST offences-including false or missing invoices, non-remittance or short deduction/collection of tax, improper availing or distribution of input tax credit, fraudulent refund claims, falsification of records, failure to register or maintain particulars, obstruction of officers, transportation without prescribed documents, suppression of turnover, or tampering with evidence-he is liable to a penalty equal to a fixed amount or an amount equivalent to the tax evaded/not paid/irregularly availed or refunded, whichever is higher. Non-fraudulent short payment or erroneous refund attracts a lower fixed penalty or a percentage of tax due; aiding or abetting these offences attracts enhanced penalties. en-us Sat, 08 Jul 2017 15:14:08 +0530 Mon, 31 Jul 2017 10:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30111 Where a taxable person commits listed GST offences-including false or missing invoices, non-remittance or short deduction/collection of tax, improper availing or distribution of input tax credit, fraudulent refund claims, falsification of records, failure to register or maintain particulars, obstruction of officers, transportation without prescribed documents, suppression of turnover, or tampering with evidence-he is liable to a penalty equal to a fixed amount or an amount equivalent to the tax evaded/not paid/irregularly availed or refunded, whichever is higher. Non-fraudulent short payment or erroneous refund attracts a lower fixed penalty or a percentage of tax due; aiding or abetting these offences attracts enhanced penalties. Act-Rules GST - States Sat, 08 Jul 2017 15:14:08 +0530 https://www.taxtmi.com/acts?id=30111