Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter XIX OFFENCES AND PENALTIES This
← Previous Next →
  • Login
  • Notifications
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Section 122 - Penalty for certain offences. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... ths from the date on which such payment becomes due; (iv) collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (v) fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deducts an amount which is less than the amount required to be deducted under the said sub-section, or where he fails to pay to the Government under sub-s .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 122 - Penalty for certain offences. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X

..... hes any false information with regard to registration particulars, either at the time of applying for registration, or subsequently; (xiii) obstructs or prevents any officer in discharge of his duties under this Act; (xiv) transports any taxable goods without the cover of documents as may be specified in this behalf; (xv) suppresses his turnover leading to evasion of tax under this Act; (xvi) fails to keep, maintain or retain books of account and other documents in accordance with the provisions .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 122 - Penalty for certain offences. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X

..... ed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher. 1[(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.] (2) Any registered person who supplies any goods or services or both on which any tax has not .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 122 - Penalty for certain offences. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X

..... concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (d) fails to appear before the officer of central tax, when issued with a summon for appearance to give evidence or produce a document in an inquiry; (e) fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder or fails to account for an invoice in .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 122 - Penalty for certain offences. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||