TYPES OF OFFENCES - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

4. TYPES OF OFFENCES Section 122 of the CGST Act, 2017 consists of a list that includes 21 offences on which the law imposes penalty. For the sake of better understanding, such offences are divided into four broad categories, and these are as follows: - (I) GST Offences related to Invoicing and Documentation: Issuing false/incorrect invoice or not issuing invoice for goods/services that have been supplied; Issue of GST invoice without actual supply of goods/services; Issue of invoice/document using GSTIN of a different GST registered person/entity; Transport of taxable goods without adequate/correct documentation; Failure to maintain relevant documents/records in line with requirements of the CGST Act, 2017. (II) GST Offences related to Fraudulent Intent: Submission of false information at the time of GST registration or at a later date; Obtaining GST refund by supplying fraudulent information; Falsification of documents/records or providing false information with the intent of tax evasion; Not registering under GST even though required to do so under the CGST Act, 2017; Tampering with/disposing off goods that have been attached, seized or detained under the CGST Act, 2017; Knowingly supplying, transporting or storing any goods that are liable to be confiscated as per the CGST Rules, 2017. (III) GST Offences related to Tax Evasion: Under reporting/suppressing turnover resulting in tax evasion; Failure to pay tax to the government within three months of due date after collecting the tax from receiver of goods/services; Failure to pay tax to the government within three months of due date even though such tax has been collected in contravention of provisions specified by the CGST Act, 2017; Taking or utilizing Input Tax Credit (ITC) without actual receipt/supply of goods or services; Failure to deduct tax, deducting tax amount less than the actual amount deducted or not paying the tax owed to the government (Tax liability under sub-section 2 of Section 52 of the CGST Act, 2017); Failure to deduct tax, deducting tax amount less than the actual amount deducted or not paying the tax owed to the government (Tax liability under sub-section 3 of Section 52 of the CGST Act, 2017); Taking/utilizing input tax credit in breach of Section 20 and its sub-sections under the CGST Act, 2017. (IV) GST Offences related to Obstruction: Obstructing/preventing any officer from discharging his/her duties as per the CGST Act, 2017; Destroying/tampering with documents or material evidence; Providing false documents or failure to furnish documents/information demanded by an officer acting with authority provided by the CGST Act, 2017.