GST What are the prescribed offences under CGST/SGST Act?

Raju Choudhary

Staff member
Ans. The CGST/SGST Act codifies the offences and penalties in Chapter XVI. The Act lists 21 offences in section 122, apart from the penalty prescribed under section 10 for availing compounding by a taxable person who is not eligible for it. The said offences are as follows: -
  • (1) Making a supply without invoice or with false/incorrect invoice;
  • (2) Issuing an invoice without making supply;
  • (3) Not paying tax collected for a period exceeding three months;
  • (4) Not paying tax collected in contravention of the CGST/SGST Act for a period exceeding 3 months;
  • (5) Non deduction or lower deduction of tax deducted at source or not depositing tax deducted at source under section 51;
  • (6) Non collection or lower collection of or non- payment of tax collectible at source under section 52;
  • (7) Availing/utilizing input tax credit without actual receipt of goods and/or services;
  • (8) Fraudulently obtaining any refund;
  • (9) Availing/distributing input tax credit by an Input Service Distributor in violation of Section 20;
  • (10) Furnishing false information or falsification of financial records or furnishing of fake accounts/ documents with intent to evade payment of tax;
  • (11) Failure to register despite being liable to pay tax;
  • (12) Furnishing false information regarding registration particulars either at the time of applying for registration or subsequently;
  • (13) Obstructing or preventing any official in discharge of his duty;
  • (14) Transporting goods without prescribed documents;
  • (15) Suppressing turnover leading to tax evasion;
  • (16) Failure to maintain accounts/documents in the manner specified in the Act or failure to retain accounts/documents for the period specified in the Act;
  • (17) Failure to furnish information/documents required by an officer in terms of the Act/Rules or furnishing false information/documents during the course of any proceeding;
  • (18) Supplying/transporting/storing any goods liable to confiscation;
  • (19) Issuing invoice or document using GSTIN of another person;
  • (20) Tampering/destroying any material evidence;
  • (21) Disposing of /tampering with goods detained/seized/attached under the Act.