COMPLAINCES PRESCRIBED UNDER CGST ACT, 2017 - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

2. COMPLAINCES PRESCRIBED UNDER CGST ACT, 2017 2.1 Various Chapters/Sections of the CGST Act, 2017 require compliances by the registered taxpayers and in some cases even by persons not registered under this Act. Non-compliance with the provisions of these sections may lead to imposition of penalties/fines and prosecution under this act. An illustrative list of these chapters is given as under: (i) Chapter III covering Sections 7 to 11 provide for levy and collection of tax. (ii) Chapter V provides for provisions relating to availing of input tax credit. (iii) Chapter VI obliges the taxable person(s) to get themselves registered under the GST laws. (iv) Chapter VII provides for rules relating to issue of tax invoices, debit notes and credit notes. (v) Chapter VIII obliges the registered taxable person(s) to maintain books of accounts. (vi) Chapter IX obliges the registered taxable person(s) to file certain periodical returns. (vii) Chapter X obliges the registered taxable person(s) to pay tax. The chapter also provides for obligations to deduct/collect tax at source and deposit the same with Government. 2.2. Non-compliance of the provisions of any of these Chapters or the rules made thereunder, may lead to levy of interest, imposition of fine/penalty and prosecution of the defaulting taxable persons. In particular, Chapter XIX, Sections 122 to 138 of the CGST Act, 2017 read with Rule 162 of the CGST Rules, 2017 give details of various offences penalties prescribed for these offences. These provisions also apply to State/UT Goods and Service laws and IGST Act, 2017.