Penalty for certain offences

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....uch supply; (ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made there under; (iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (iv) collects any tax in contravention of the provisi....

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.... input tax credit without actual receipt of goods or services or both either fully or partially, in contravention of the provisions of this Act or the rules made there under; (viii) fraudulently obtains refund of tax under this Act; (ix) takes or distributes input tax credit in contravention of section 20, or the rules made there under; (x) falsifies or substitutes finan....

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....isions of this Act or the rules made there under; (xvii) fails to furnish information or documents called for by An officer in accordance with the provisions of this Act or the rules made there under or furnishes false information or documents during any proceedings under this Act; (xviii) supplies, transports or stores any goods which he has reasons to believe are liable to conf....

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....upplies any goods or services or both on which any tax has not been paid or short-paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilized,- (a) for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten per cent. of the tax due from such ....