https://www.taxtmi.com/article/detailed?id=16459 Section 122 of the CGST Act prescribes penalties for specified GST offences, including issue of false invoices, non-payment of collected tax, wrongful input tax credit, fraudulent refund claims, suppression of turnover, failure to register, obstruction of officers, and dealing with goods liable to confiscation. The general penalty is ten thousand rupees or the tax evaded, input tax credit availed, or tax passed on, whichever is higher. A special penalty applies to electronic commerce operators for allowing supplies by unregistered or ineligible persons or for incorrect reporting, and section 122(3) also penalises abetment and related conduct up to twenty-five thousand rupees. en-us Wed, 20 May 2026 08:32:02 +0530 Wed, 20 May 2026 08:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16459 Section 122 of the CGST Act prescribes penalties for specified GST offences, including issue of false invoices, non-payment of collected tax, wrongful input tax credit, fraudulent refund claims, suppression of turnover, failure to register, obstruction of officers, and dealing with goods liable to confiscation. The general penalty is ten thousand rupees or the tax evaded, input tax credit availed, or tax passed on, whichever is higher. A special penalty applies to electronic commerce operators for allowing supplies by unregistered or ineligible persons or for incorrect reporting, and section 122(3) also penalises abetment and related conduct up to twenty-five thousand rupees. Articles Goods and Services Tax - GST Wed, 20 May 2026 08:32:02 +0530 https://www.taxtmi.com/article/detailed?id=16459