{"id":2361,"date":"2019-10-25T17:11:43","date_gmt":"2019-10-25T11:41:43","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2361"},"modified":"2019-10-25T17:13:47","modified_gmt":"2019-10-25T11:43:47","slug":"gst-offences-and-penalties","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/","title":{"rendered":"\u00a0GST Offences, and Penalties"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">To ensure the effective implementation of GST act, and to prevent the fraudulent activities in order to avoid the serious pecuniary liability for such activities it is very much important to understand the provisions of offences, penalties, and appeals provided under the GST Act, which shall be discussed in this article.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2364 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST-Offences-and-Penalties.png\" alt=\"GST Offences, and Penalties\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST-Offences-and-Penalties.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST-Offences-and-Penalties-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST-Offences-and-Penalties-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Offence\" title=\"Offence\">Offence<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Offences_listed_under_GST_Act\" title=\"Offences listed under GST Act\">Offences listed under GST Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Offences_in_relation_to_Registration\" title=\"Offences in relation to Registration\">Offences in relation to Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Offences_in_relation_to_Invoice\" title=\"Offences in relation to Invoice\">Offences in relation to Invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Offences_in_relation_to_Tax_Payment\" title=\"Offences in relation to Tax Payment\">Offences in relation to Tax Payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Offences_in_relation_to_Input_Tax_Credit\" title=\"Offences in relation to Input Tax Credit\">Offences in relation to Input Tax Credit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Offences_in_relation_to_Refund\" title=\"Offences in relation to Refund\">Offences in relation to Refund<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Offences_in_relation_to_Accounts_and_documents\" title=\"Offences in relation to Accounts and documents\">Offences in relation to Accounts and documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Offences_in_relation_to_Other_matters\" title=\"Offences in relation to Other matters\">Offences in relation to Other matters<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Penalties_under_GST\" title=\"Penalties under GST\">Penalties under GST<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Penalty\" title=\"Penalty\">Penalty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Penalty_for_Certain_Offences\" title=\"Penalty for Certain Offences\">Penalty for Certain Offences<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#Penalty_for_Failure_to_Furnish_Information_in_Return\" title=\"Penalty for Failure to Furnish Information in Return\">Penalty for Failure to Furnish Information in Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#General_Penalty\" title=\"General Penalty\">General Penalty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#General_Disciplines_related_to_penalty\" title=\"General Disciplines related to penalty\">General Disciplines related to penalty<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Offence\"><\/span><strong>Offence<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Offence means an illegal act or an act of doing something which results in a breach of law.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Offences_listed_under_GST_Act\"><\/span><strong>Offences listed under GST Act<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Offences shall be liable to Penalty and some offences may liable to prosecution. Offences under GST are Broadly classified as follows<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Cognizable offences- Offences which results in arrest without warrant by the specially empowered officers.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Non-bailable offences \u2013 Offences for which bail cannot be granted without the discretion of the court.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Non-cognizable- Offences for which specially empowered officers have no authority to arrest without warrant.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Bailable offences- Offences which has a right to grant of bail.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Following are the list of 21 types of offences, provided under the<a href=\"https:\/\/aktassociates.com\/blog\/gst-amendment-act-2018\/\"> GST Act<\/a><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Offences_in_relation_to_Registration\"><\/span><strong>Offences in relation to Registration<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Failure to obtain registration under the GST act despite being such a person is liable to get registration.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Furnishing false information at the time of getting registration under GST or later on.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Offences_in_relation_to_Invoice\"><\/span><strong>Offences in relation to Invoice<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A person supplies Goods\/Services or both without invoice or with false\/ incorrect invoice.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Person issues an invoice or bill without making any supply of Goods\/Services or both<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Person Issues an invoice or bill using unauthorised or other persons <a href=\"https:\/\/aktassociates.com\/blog\/gst-identification-number\/\">GSTIN.<\/a><\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Offences_in_relation_to_Tax_Payment\"><\/span><strong>Offences in relation to Tax Payment<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Not remitting the collected tax to the government within the period of three months;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Not remitting the\u00a0 tax collected in contravention to the provisions of the CGST\/SGST Act within the period of 3 months;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Failure to deduct or lower deduction of tax deducted at source or not depositing tax deducted at source to the credit of government under section 51;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Failure to collect or lower collection of tax or not paying the tax collected at source under section 52.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Suppressing\/Filing less turnover which leads to tax evasion.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Offences_in_relation_to_Input_Tax_Credit\"><\/span><strong>Offences in relation to Input Tax Credit<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/aktassociates.com\/blog\/new-rules-for-itc-utilisation\/\">Input tax credit (ITC) utilization<\/a> without actual receipt of goods and\/or services;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Input tax credit (ITC) distribution in contravention to the provisions of the Act.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Offences_in_relation_to_Refund\"><\/span><strong>Offences in relation to Refund<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Obtaining Refund by means of fraudulent manner<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Offences_in_relation_to_Accounts_and_documents\"><\/span><strong>Offences in relation to Accounts and documents<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">With an intention to evade tax payments, the taxpayer provides false information or falsification of financial records or furnishing of fake accounts\/ documents.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Not maintaining accounts\/documents in the manner specified in the Act or not retaining accounts\/documents for the period specified in the Act.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Not furnishing the information\/documents required by an officer in terms of the Act\/Rules or furnishing false information\/forms during the course of any proceeding.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Transporting goods without a proper set of documents as prescribed.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Offences_in_relation_to_Other_matters\"><\/span><strong>Offences in relation to Other matters<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Obstructing or stopping any officials in discharge of duties<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supplying or transporting or storing any kind of goods which may lead to or liable to confiscation.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tampering any kind of significant material evidence.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tampering the goods which are detained or seized or attached under the Act.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Penalties_under_GST\"><\/span><strong>Penalties under GST<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Penalty\"><\/span><strong>Penalty<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Penalty is a kind of punishment imposed to compensate for the loss made due to breach of law or non-compliance of the act.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Penalty_for_Certain_Offences\"><\/span><strong>Penalty for Certain Offences<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The aforesaid offences or offences mentioned under section 122 of the GST act shall be liable to a penalty which shall be higher of the following<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tax evaded amount, the amount obtained fraudulently as a refund, amount availed as credit or not deducted or collected or short deducted or short collected\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">or<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rs.10,000\/-\u00a0<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Penalty_for_Failure_to_Furnish_Information_in_Return\"><\/span><strong>Penalty for Failure to Furnish Information in Return<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Person<\/span><span style=\"font-weight: 400;\">\u00a0who is required to furnish a return\u00a0under\u00a0<\/span><span style=\"font-weight: 400;\">Section 150<\/span><span style=\"font-weight: 400;\">\u00a0fails to furnish such information within the time specified in the notice issued under sub-section [3] thereof, the\u00a0<\/span><span style=\"font-weight: 400;\">proper officer<\/span><span style=\"font-weight: 400;\">\u00a0may direct that such\u00a0<\/span><span style=\"font-weight: 400;\">pe<\/span><span style=\"font-weight: 400;\">r<\/span><span style=\"font-weight: 400;\">so<\/span><span style=\"font-weight: 400;\">n<\/span><span style=\"font-weight: 400;\">\u00a0shall be liable to pay a penalty of Rs.100\/- for each day of the period up to the date of furnishing such return<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Provided that the penalty imposed under this section shall be restricted to Rs.5,000\/-.<\/span><\/p>\n<h3><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/gst-return-filling\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1981 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png\" alt=\"GST Return Filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"General_Penalty\"><\/span><strong>General Penalty<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As per section 125 of GST Act, a Penalty of up to Rs.25,000\/- shall be levied on such person who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided under the Act.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"General_Disciplines_related_to_penalty\"><\/span><strong>General Disciplines related to penalty<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Section 126 of the GST Act, lays down the following General Disciplines related to penalty:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The penalty under GST shall not be levied by the officer in case of minor breaches of tax <\/span><span style=\"font-weight: 400;\">regulations<\/span><span style=\"font-weight: 400;\">\u00a0or procedural requirements and in particular, any omission or mistake in documentation which is easily rectifiable and which is made without any fraudulent intention or gross negligence.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>To ensure the effective implementation of GST act, and to prevent the fraudulent activities in order to avoid the serious &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"\u00a0GST Offences, and Penalties\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/gst-offences-and-penalties\/#more-2361\">Read more<span class=\"screen-reader-text\">\u00a0GST Offences, and Penalties<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2365,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00a0Offences, and Penalties under GSTAKT Associates<\/title>\n<meta name=\"description\" content=\"To ensure the effective implementation 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