Offence > 500 lakhs

5 years

Yes

500 lakhs > offence > 200 lakhs

3 years

Yes

200 lakhs > offence > 100 lakhs

1 year

Yes

Sec 132 (f) (g) & (j)

6 months

Can be

(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;

HIGHER OF ₹ 10,000/- OR

or, as the case may be, an amount equivalent to

1. tax evaded or
2. the tax not deducted or
3. short deducted or
4. deducted but not paid to the Government or
5. tax not collected under section 56 or
6. short collected or
7. collected but not paid to the Government or
8. input tax credit availed of or passed on or distributed irregularly, or
9. the refund claimed fraudulently

(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 period of three months 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 credit of the appropriate Government beyond a period of three months from the date on which such payment becomes due;

(v) fails to deduct the tax in terms 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 credit of the appropriate Government under sub-section (2) thereof, the amount deducted as tax;

(vi) fails to collect tax in terms of sub-section 1 of section 52 , 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 1 thereof, the amount collected as tax;

(vii) takes and/or utilizes input tax credit without actual receipt of goods and/or services either fully or partially, in violation of the provisions of this Act, or the rules made thereunder;

(viii) fraudulently obtains refund of any CGST/SGST under this Act;

(ix) takes or distributes input tax credit in violation of section 20, or the rules made thereunder;

(x) falsifies or substitutes financial records or produces fake accounts and/or documents or furnishes any false information or return with an intention to evade payment of tax due under this Act;

(xi) is liable 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 or retain books of account and other documents in accordance with the provisions of this Act or the rules made thereunder;

-Do-

(xvii) fails to furnish information and/or documents called for by a CGST/SGST officer in accordance with the provisions of this Act or rules made thereunder or furnishes false information and/or documents during any proceedings under this Act;

(xviii) supplies, transports or stores any goods which he has reason to believe are liable to confiscation under this Act;

(xix) issues 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;

Any registered taxable person who supplies any goods or services on which any tax has not been paid or short-paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilized for any reason, other than the reason of fraud or any willful misstatement or suppression of facts to evade tax

HIGHER OF ₹ 10,000/-

OR 10 % of Tax Due

Any registered taxable person who supplies any goods or services on which any tax has not been paid or short-paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilized for any reason of the reason of fraud or any willful misstatement or suppression of facts to evade tax

HIGHER OF ₹ 10,000/-

OR Tax Due

Any person who

1. aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section (1) above;
2. acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reason to believe are liable to confiscation under this Act or the rules made thereunder;
3. receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reason to believe are in contravention of any provisions of this Act or the rules made thereunder;
4. fails to appear before the CGST/SGST officer, when issued with a summon for appearance to give evidence or produce a document in an enquiry;
5. fails to issue invoice in accordance with the provisions of this Act or rules made thereunder, or fails to account for an invoice in his books of account

Upto ₹ 25,000/-

If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof

LOWER OF ₹ 5,000/-

OR ₹ 100/- per day upto which the failure continues

If any person required to furnish any information or return under section 151,–

1. without reasonable cause fails to furnish such information or return as may be required under that section, or
2. willfully furnishes or causes to furnish any information or return which he knows to be false

LOWER OF ₹ 25,000/- OR ₹ 100/- per day after which offence continues

Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act,

Upto ₹ 25,000/-