21 offences under section 122 of GST
There are 21 offences under section 122 of GST.
Fake/wrong invoices
1.Supplying goods and/or services without issuing an invoice or issuing an incorrect or false invoice
2.Issuing an invoice without supplying goods and/or services
3.Issuing an invoice or document by using the identification number of another person
Fraud
4.One who submits false information while registering under GST
5.One who submits fake financial records/documents or files fake returns to evade tax
6.Does not provide information/gives false information during proceedings Tax evasion
7.One who collects any GST but does not submit it to the government within 3 months
8.Even if one who collects any GST in contravention of provisions, one who still has to deposit it to the government within 3 months. Failure to do so will be an offence under GST.
9.One who obtains refund of any CGST/SGST by fraud.
10.One who takes and/or utilizes input tax credit without actual receipt of goods and/or services
11.One who deliberately suppresses his sales to evade tax
Supply/transport of goods
12.One who transports taxable goods without proper documents
13.Supplies/transports taxable goods which one who knows will be confiscated
14.Destroys/tampers goods which have been seized
Others
15.One who has not registered under GST although it is required to by law
16.One who does not deduct TDS or deducts less amount where applicable.
17.One who does not collect TCS or collects less amount where applicable.
18.Being an Input Service Distributor, one who takes or distributes input tax credit in violation of the rules
19.Obstructing an officer from the discharge of duties
20.One who does not maintain all the books that one who required to maintain by law
21.One who destroys any evidence
Sources:
www.gst.gov.in
www.gstindia.net
www.cleartax.in
www.avalara.com
Fake/wrong invoices
1.Supplying goods and/or services without issuing an invoice or issuing an incorrect or false invoice
2.Issuing an invoice without supplying goods and/or services
3.Issuing an invoice or document by using the identification number of another person
Fraud
4.One who submits false information while registering under GST
5.One who submits fake financial records/documents or files fake returns to evade tax
6.Does not provide information/gives false information during proceedings Tax evasion
7.One who collects any GST but does not submit it to the government within 3 months
8.Even if one who collects any GST in contravention of provisions, one who still has to deposit it to the government within 3 months. Failure to do so will be an offence under GST.
9.One who obtains refund of any CGST/SGST by fraud.
10.One who takes and/or utilizes input tax credit without actual receipt of goods and/or services
11.One who deliberately suppresses his sales to evade tax
Supply/transport of goods
12.One who transports taxable goods without proper documents
13.Supplies/transports taxable goods which one who knows will be confiscated
14.Destroys/tampers goods which have been seized
Others
15.One who has not registered under GST although it is required to by law
16.One who does not deduct TDS or deducts less amount where applicable.
17.One who does not collect TCS or collects less amount where applicable.
18.Being an Input Service Distributor, one who takes or distributes input tax credit in violation of the rules
19.Obstructing an officer from the discharge of duties
20.One who does not maintain all the books that one who required to maintain by law
21.One who destroys any evidence
Sources:
www.gst.gov.in
www.gstindia.net
www.cleartax.in
www.avalara.com
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