Page 4 - Chap21 Offences & Penalties

01. Sec 122- Penalty for certain offences

CCP 21.01.01.00
What are the various types of offences which may be committed by a taxable person liable to
penalty, as per sec 122(1)?
Answer: There are 21 offences which may be committed by a taxable person and may be classified into

following categories based upon their nature:-
Ü Offences having nexus with invoice:-
1) Issue of invoice or bill without making supply.
2) Issuing invoice or document using GSTIN of another person.

3) Making a supply without invoice or with false/ incorrect invoice.

Ü Offences having nexus with payment of tax:-
4) Not paying amount collected as tax for a period exceeding 3 months from due date of payment.
5) Not paying tax collected in contravention of the CGST/SGST Act for a period exceeding 3 months

from due date of payment.
6) Non deduction or lower deduction of tax deducted at source or not depositing tax deducted at
source u/s 51.

7) Non collection or lower collection of or non- payment of tax collectible at source u/s 52.
8) Availing/utilizing input tax credit without actual receipt of goods and/or services.
9) Availing/distributing ITC by an Input Service Distributor in violation of Section 20.
10) Fraudulently obtains any refund of tax.
11) Suppressing turnover to evade tax.

Ü Offences having nexus with Records and related information:-
12) Falsification/substitution of financial records or furnishing of fake accounts/ documents or
furnishing false information/return with intent to evade payment of tax.

13) Failure to maintain accounts/documents in the specified manner or failure to retain accounts
/documents for the specified period.
14) Failure to furnish information/documents required by an officer in terms of the CGST Act/Rules
or furnishing false information/documents during the course of any proceeding.
15) Tampering/destroying any material evidence/documents.

16) Obstructing or preventing any official in discharge of his duty.

Ü Offences having nexus with Registration:-

17) Failure to register despite being liable to pay tax.
18) Furnishing false information regarding registration particulars either at the time of applying for
registration or subsequently.

Ü Offences having nexus with Supply/Transport of goods:-

19) Transporting any taxable goods without the cover of prescribed documents.
20) Supplying/transporting/storing any goods liable to confiscation.
21) Disposing of /tampering with goods detained/ seized/attached under the CGST Acts.

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