Question 5 - Is any penalty prescribed for any person other than the taxable person? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 5. Is any penalty prescribed for any person other than the taxable person? Ans. Yes. Section 122(3) provides for levy of penalty extending to ₹ 25,000/- for any person who- aids or abets any of the 21 offences, 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 in his books of accounts.