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Offences and penalties

Section 85 - Goods and Services Tax - Section 85 - CHAPTER - XIX 85. (1) Where a taxable person who - (i) supplies any goods and/or services without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder; (iii) collects any amount as tax but fails to pay the same to the credit of the appropriate Government beyond a .....

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redit of the appropriate Government under sub-section (2) thereof, the amount deducted as tax; (vi) fails to collect tax in terms of sub-section Error! Reference source not found. of section 56 , or collects an amount which is less than the amount required to be collected under the said sub-section, or where he fails to pay to the credit of the appropriate Government under subsection 0 thereof, the amount collected as tax; (vii) takes and/or utilizes input tax credit without actual receipt of go .....

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e to be registered under this Act but fails to obtain registration; (xii) furnishes 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 the 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 o .....

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es any invoice or document by using the identification number of another taxable person; (xx) tampers with, or destroys any material evidence; (xxi) disposes off or tampers with any goods that have been detained, seized, or attached under this Act; shall be liable to a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted or short deducted or deducted but not paid to the Government or tax not collected under section 56 or short collected or collected bu .....

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