Home Forum Goods and Services Tax - GST Month 5 2020 2020 (5) This
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Section 122 of CGST Act, 2017 - Goods and Services Tax - GSTExtract Section 122(1)(vii) provides for penalty for taking the ITC. Section 122(2) also provides for penalty for wrong availment of ITC. Under which situation 122(1) will get attracted under which situation 122(2) will get attracted?
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