Section 122 of Sikkim GST Act 2017 : Penalty for certain offences
Section 122 of Sikkim GST Act 2017 [ Section 122 of Sikkim GST Act 2017 explains Penalty for certain offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Penalty for certain offences 122. (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or… Read More »