TYPES OF OFFENCES

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..... ing 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/record .....

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..... 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 .....

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