https://www.taxtmi.com/manuals?id=7684 Section 122 of the CGST Act enumerates penal offences grouped into four categories: Invoicing and Documentation (false or missing invoices; misuse of GSTIN; inadequate transport or record-keeping), Fraudulent Intent (false registration, fraudulent refunds, document falsification, tampering with seized goods), Tax Evasion (suppressed turnover, failure to remit collected tax, misuse of Input Tax Credit, failures in tax deduction and deposit), and Obstruction (hindering officers, destroying or falsifying evidence, withholding requested documents). en-us Tue, 25 Feb 2025 17:05:00 +0530 Tue, 04 Mar 2025 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7684 Section 122 of the CGST Act enumerates penal offences grouped into four categories: Invoicing and Documentation (false or missing invoices; misuse of GSTIN; inadequate transport or record-keeping), Fraudulent Intent (false registration, fraudulent refunds, document falsification, tampering with seized goods), Tax Evasion (suppressed turnover, failure to remit collected tax, misuse of Input Tax Credit, failures in tax deduction and deposit), and Obstruction (hindering officers, destroying or falsifying evidence, withholding requested documents). Manuals GST Tue, 25 Feb 2025 17:05:00 +0530 https://www.taxtmi.com/manuals?id=7684