S.No Particulars
1 Registration
Subsequently
2 Invoice
A taxable Person - Issue Invoice Without any supply - In violation of the provisions of this Act
False invoice
Issues of invoice or document - Using the registration number of another registered person
Fails to pay the same to the Government beyond a period of three months from the date
on which such payment becomes due
4 ITC
5 TDS/TCS
S.No Particulars
Fake accounts
Record
With an intention to evade payment of tax due or suppression of turnover under this Act
Information
Return
In accordance with the provisions of this Act or furnishes false information or documents
during any proceedings
9 Others
Supplies - Transports - Storage - Goods liable to be confiscation
any material evidence or document, any goods that have been detained, seized,
or attached under this Act
Supplies any goods or services or both without issue of any invoice or issues an
incorrect or false invoice.
Page 3
S.No Particulars
Issues any invoice or bill without supply of goods or services or both in violation of
the provisions.
Collects any amount as tax but fails to pay the same to the Government beyond a
period of three months from the date on which such payment becomes due.
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.
Fails to deduct the tax in accordance with the provisions, or deducts an amount which
is less than the amount required to be deducted, or where he fails to pay to the Government,
the amount deducted as tax.
Fails to collect tax in accordance with the provisions, or collects an amount which is
less than the amount required to be collected or where he fails to pay to the Government
the amount collected as tax.
Takes or utilizes input tax credit without actual receipt of goods or services or both either
fully or partially, in contravention of the provisions of this Act or the rules made there under.
Takes or distributes input tax credit in contravention of section 20, or the rules made
there under.
Furnishes any false information with regard to registration particulars, either at the time
of applying for registration, or subsequently.
Obstructs or prevents any officer in discharge of his duties under this Act.
Transports any taxable goods without the cover of documents as may be specified
in this behalf.
Fails to keep, maintain or retain books of account and other documents in accordance
with the provisions of this Act or the rules made there under.
Fails to furnish information or documents called for by an officer in accordance with the
provisions of this Act or the rules made there under or furnishes false information or
documents during any proceedings under this Act.
Supplies, transports or stores any goods which he has reasons to believe are liable to
Page 4
S.No Particulars
confiscation under this Act.
Issues any invoice or document by using the registration number of another registered person.
Disposes off or tampers with any goods that have been detained, seized, or attached
under this Act.
11 Penalty
(ii) Rs.10,000/-
12 Registered person
Tax has:
Erroneously refunded, or
No
Rs. 10,000/- or 10% of tax due Higher
Yes
Rs. 10,000/- or Amount of tax due Higher
13 Any person
Any Person
Page 5
S.No Particulars
Receives or concerned with the supply in any other manner deals with any supply of services
or has reasons to believe are in contravention.
Fails to appear before the officer of central tax, when a summon for appearance to give
evidence or produce a document in an inquiry
Fails to issue invoice or fails to account for an invoice in his books of account.
Liable to a penalty which may extend to twenty-five thousand rupees
A Person
shall be liable to pay a penalty of one hundred rupees for each day of the period during which
the failure to furnish such return continues
Willfully furnishes or causes to furnish any information or return which he knows to be false
Without reasonable cause fails to furnish such information return as may required
under section, or
2. In case of a continuing offence to a further fine which may extend to one hundred rupees
for each day after the first day during which the offence continues subject to a maximum
limit of twenty five thousand rupees
16 General penalty
S.No Particulars
Every person, on whom the penalty is imposed, will be served with a show cause
notice first and will have a reasonable opportunity of being heard.
2 Omission or mistake without fraudulent intent or gross negligence and easily rectifiable
1 Nature of breach
2 Applicable law
3 Regulation or procedure
Under which the amount of penalty for the breach has been specified
Goods, Conveyance and documents relating to goods and conveyance shall be liable to
detention and seizure where such goods are in transit in contravention of the Act and Rules
1 Applicable tax
Exempted good:
Page 7
S.No Particulars
Lower of following:
1 2% of value of Goods
2 Rs 25000
1 Applicable tax
Exempted good:
Lower of following:
1 5 % of value of Goods
2 Rs 25000/
Confiscation –in case of tax and penalty not paid with in 7 days
Confiscation of Goods
Supplies or Receipts of any goods in contravention of any of the provisions of this Act
or the rules made there under with intent to evade payment of tax
Contravention of any of the provisions of this Act or the rules made there under with
intent to evade payment of tax.
Goods are not accounted for which are liable to pay tax.
CONFISCATION OF CONVEYANCE
Any person uses any conveyance as a means of transport for carriage of goods in
contravention of the provisions of this Act or the rules made there under
Confiscation will not be done if the owner of the conveyance proves that it was so used
without the knowledge or connivance of the owner himself, his agent, if any, and the person
in charge of the conveyance
S.No Particulars
section 129