A penalty extending to Rs. 25,000 shall be levied on any person who
• aids or abets any of the 21 offences given in para 24.3 above.
• deals in any way (whether receiving, supplying, storing or transporting) with goods that are liable to confiscation,
• receives or deals with supply of services in contravention of the Act,
• fails to appear before an authority who has issued a summon,
• fails to issue any invoice for a supply or account for any invoice required to be issued under law.
It is important to note that the penalty on section 122(1) & (2) are for registered person only whereas penalty in section 122(3) is for any person. Penalty u/s 122(3) can be recovered from any person even if he is not registered under the GST Law.