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GST Penalty For Offences By Any Person under GST Law

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.

Related Topics ....
General Disciplines Related to Penalty in the CGST Act.
Penalty for Offence By A Taxable Person in the CGST Act.
GST Penalty For Offences By Any Person under GST Law
GST Penalty For Failure To Furnish Information In GST Return under GST Law
Power To Impose Penalty In Certain Cases under CGST Act.
Detention, Seizure And Release Of Goods And Conveyance In Transit under CGST Act.
Confiscation Of Goods Or Conveyance And Levy Of Penalty under GST Law
Punishment For Certain Offences under GST Act.
Offence By Companies under GST Act.
Compounding Of Offences under GST Act.

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