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
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
Circulars
Circular No 90/09/2019 GST : Penalty for wrong issuing of Tax Invoice
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 122. Penalty for certain offences.
Section 123. Penalty for failure to furnish information return.
Section 124. Fine for failure to furnish statistics.
Section 125. General penalty.
Section 126. General disciplines related to penalty.
Section 127. Power to impose penalty in certain cases.
Section 128. Power to waive penalty or fee or both.
Section 129. Detention, seizure and release of goods and conveyances in transit.
Section 130. Confiscation of goods or conveyances and levy of penalty.
Section 131. Confiscation or penalty not to interfere with other punishments.
Section 132. Punishment for certain offences.
Section 133. Liability of officers and certain other persons.
Section 134. Cognizance of offences.
Section 135. Presumption of culpable mental state.
Section 136. Relevancy of statements under certain circumstances.
Section 137. Offences by companies.
Section 138. Compounding of offences.
Relevant Rules of CGST Rules 2017 on Penalty under GST
Refer Following Rules covered in CHAPTER X REFUND of CGST Rules 2017
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