GST Penalty and Offences : Free Study Material

By | May 20, 2018
(Last Updated On: September 1, 2021)

 GST Penalty and Offences : Free Study Material

Here is the free study material on GST Penalty and Offences

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Compounding and prosecution under GST

How to Check Prosecution Notice Issued by GST Officials

How to file Application for Compounding of Offence ( GST CPD 1 ) on GST Portal

How to Respond to GST Officials during Prosecution & Compounding Proceedings

GST Portal Updates : Prosecution & Compounding

GST Late Fees

No Interest / Penalty or late fees for revised GSTR 3B as it was filed manually due to problem in system : HC

GSTR 1 Penalty for Late Filing changes from 01.04.2019  

GSTR 3B Late fees Changes from 1st April 2019 [Video]

No GST Late Fees for Delayed Tax payment from 01.04.2019 by Composition and 6% GST Scheme  

GST Penalty

How to reply GST General Penalty Notice on GST Portal u/s 125

Penalty Notice for Delayed filing of GST Returns : CBIC Clarified

GST Penalty for Wrong Tax Invoice

GST Penalty if the Tax collected not Paid

Eway Bill Penalty Provision under GST Act

Penalty Chart Under GST ( India ) : Section Wise

Payment of reduced penalty is now available on GST Portal.

Procedure for depositing GST Tax & Penalty for enforcement activities


Circular No 90/09/2019 GST : Penalty for wrong issuing of Tax Invoice

Circular No 89/08/2019 GST : penalty for wrong Reporting of Inter-State supplies made to unregistered in GSTR 3B and GSTR 1

Judgments on GST Penalty and offences

Bail to taxpayer denied by High Court who claimed refund of GST based on bogus ITC

No Punishment under GST without Assessment : HC

No Anticipatory Bail under GST if taxpayer issued fake invoices without actual supply of goods : HC

GST Penalty & interest order is an appealable order, Writ Petition Dismissed by HC

Two parallel proceedings / enquiries under GST against Taxpayer in Two states Possible : HC

Release of attached bank accounts due to good track record of tax payment of assessee : HC

Bail petition rejected by HC as GST evasion is more than 80 crore

No Bail under GST if threatened to witnesses : Delhi HC

GST Penalty paid through GST Portal is valid , cash / DD can not be demanded : HC

How GST Penalty has to be paid

Refer following sections for payment of Penalty under GST

Section 49 of CGST Act 2017  Payment of tax, interest, penalty and other amounts.

Section 93 of CGST Act 2017 Special provisions regarding liability to pay tax, interest or penalty in certain cases.

Relevant Sections of CGST Act 2017

Penalty related Sections are covered in CHAPTER XIX “OFFENCES AND PENALTIES ” of CGST Act 2017

Section 122Penalty for certain offences.
Section 123. Penalty for failure to furnish information return.
Section 124Fine for failure to furnish statistics.
Section 125. General penalty.
Section 126General disciplines related to penalty.
Section 127Power to impose penalty in certain cases.
Section 128Power to waive penalty or fee or both.
Section 129Detention, seizure and release of goods and conveyances in transit.

Section 130Confiscation of goods or conveyances and levy of penalty.
Section 131Confiscation or penalty not to interfere with other punishments.
Section 132Punishment for certain offences.
Section 133Liability of officers and certain other persons.
Section 134Cognizance of offences.
Section 135. Presumption of culpable mental state.
Section 136. Relevancy of statements under certain circumstances.
Section 137Offences by companies.
Section 138Compounding of offences.

Relevant Rules of CGST Rules 2017 on Penalty under GST

Refer Following Rules covered in CHAPTER X  REFUND of CGST Rules 2017