I have received requests from our members and upcoming professionals to provide  notes on Offences and Penalties under GST Scenario. So I am trying to provide notes on the above subject at my best.

Dear Collogues total 17 sections deals about offences and penalties from Section 122 to Section 138 of CGST Act. Here with I am providing notes on each section in detail to all of you with clarity to handle your client’s issues day to day in your profession on daily basis for better understanding about types of offence and penalty as per GST Laws.

Section 122 of the Central Goods and Services Tax Act,2017,deals with penalty for certain offences:

1. Section 122 of the CGST Act,2017, provides penalty, states that :-

(1) Where a taxable person who:

(i) Supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply,

(ii) Issues any invoice or bill without supply of goods or services or both 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 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 Government beyond a period of three months from the date on which such payment becomes due,

(v) Fails to deduct the tax in accordance with the provisions 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 Government under sub-section (2) thereof, the amount deducted as tax,

(vi) Fails to collect tax in accordance with the provisions 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 Government the amount collected as tax under sub-section (3) of Section 52,

(vii) 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 rues made thereunder,

(viii) Fraudulently obtains refund of tax under this Act,

(ix) Takes or distributes input tax credit in contravention of section 20, or the rules made thereunder,

(x) Falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information or return with an intension 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 is discharge of his duties under this 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 provisions of this Act or the rules made thereunder,

(xvii) Fails to furnish information or documents called for by an officer in accordance with provisions of this Act or the rues made thereunder or furnishes false information or documents during any proceedings under this Act,

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

(xix) Issues any invoice or documents by using the registered number of another registered person,

(xx) Tampers with, or destroys any material evidence or document,

(xxi) Disposes off or tampers with any goods that have been detained, seized , or attached under this Act,

He shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax collected under section 52 or short collected or collected but not paid to the government or input tax credit  availed of or assed on or distributed irregularly, or the refund claimed fraudulently , which is higher.

(2) Any registered person who supplies any goods or services or both n 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,

(a) For any reason other than the reason of fraud or any willful misstatement  or suppression of facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten percent of the tax due form such person, whichever is higher,

(b) For reason of fraud or any willful misstatement  or suppression of facts to evade tax shall be liable to a penalty equal to ten thousand rupees or the tax due form such person, whichever is higher,

(3) Any person who:

(a) Aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section(1),

(b) 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,

(c) 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 reasons to believe are in contravention of any provisions of this Act or the rules made thereunder,

(d) Fails to appears before the officer of central tax, when issued with a summon for appearance to give evidence or produce a document in an inquiry,

(e) Fails to issue invoice in accordance with the provisions of this Act or the rues made thereunder or fails to account for an invoice in is books of account,

(f) Shall be liable to a penalty which may extended to twenty five thousand rupees.

2. Sec. 123 of the CGST Act,2017, Penalty for failure to furnish information in return:

As per section 123 of CGST Act,2017, provides that 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, the proper officer may direct that such 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.

Provided that the penalty imposed under this section shall not exceed five thousand rupees.

Note: The GST Council recommended to the Central Government to  reduced penalty for late filling of monthly returns from the month of July’2017 to Sept’2017 by way of notification due to technical glitches . So, kindly refer notifications in this regard.

3. Sec,124 of the CGST Act, 2017, Penalty for failure to furnish Statistics:

As per section 124 of CGST Act,2017, provides that if any person required to furnish any information or return under section 151,:-

(a) Without reasonable cause fails to furnish such information or return as may be required under that section, or

(b) Willfully furnishes or causes to furnish any information or return which he knows to be false,

He shall be punishable with a fine which may extended to ten thousand rupees and in case of a continuing offence to a further fine which may extended to one hundred for each day after the first day during which the offence continues subject to a maximum limit of twenty five thousand rupees.

4. Sec. 125 of the CGST Act,2017, General Penalty:

As per Section 125 of the CGST Act,2017, deals with General Penalty. 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, shall be liable to a penalty which may extended to twenty five thousand rupees.

5. Sec. 126 of the CGST Act,2017, General Disciples Related to Penalty:

As per Section 126 of the CGST Act,2017 deals with “General disciples Related Penalty, it reads as:-

(i) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirement and in particular, any omission or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence.

Explanation for the purpose of this sub-section:-

(a) A breach shall be considered a “minor breach” if the amount of tax to be involved is less than five thousand rupees,

(b) An omission or mistake in documentation shall be considered to be easily rectifiable if the same is an error apparent on the face of the record,

(ii) The penalty imposed under this Act shall depend on the facts and circumstances of each case and shall be commensurate with the degree and severity of the breach,

(iii) No penalty shall be imposed on any person without giving him an opportunity of being heard,

(iv) The officer under this Act shall while imposing penalty in an order for a breach of any law, regulation or procedural requirement, specify the nature of the breach and the applicable law, regulation or procedure under which the amount of penalty for the breach has been specified,

(v) When a person voluntary discloses to an officer under this Act the circumstances of a breach of the tax law, regulation or procedural requirement prior to the discovery of the breach by the officer under this Act, the proper officer may consider his fact as a mitigation factor when quantifying a penalty for that person,

(vi) The provisions of this section shall not apply in such cases where the penalty specified under this Act is either a fixed sum or expressed as a fixed percentage.

6. Sec. 127 of the CGST Act,2017, Power to impose Penalty in Certain Cases:

As per section 127 of the CGST Act, deals with Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 r section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.

7. Section 128 of the CGST Act,2017, Power to Waive to Penalty or Fee or Both:

As per section 128 of the CGST Act,2017 deals with the Government may, by notification, waive in part or full, any penalty referred to in section 12 or 123 or 125 or any late fee referred in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendation of the Council.

8. Sec. 129 of the CGST Act,2017, Detention, Seizure, and Release of Goods and conveyance in Transit:

As per Section 129 of the CGST Act, deals with the following offences:-

(i) Notwithstanding anything contained in this Act, where any person transports any goods  or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the goods and documents relating to such and conveyance shall be liable to detention or seizer and after detention or seizure shall be released,:-

(a) On payment of the applicable tax and penalty equal to one hundred per cent of the tax payable on such goods and , in case of exempted goods, on payment of an amount equal to two percent, of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty,

(b) On payment of the applicable tax and penalty equal to the fifty percent of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods , on payment of amount to equal to five percent of the value of the goods or twenty five thousand rupees, whichever is less, where the owner of the goods does not come forward  for payment of such tax and penalty,

(c) Upon furnishing a security equivalent  to the amount payable under clause (a) or (b) in such form and manner as may be prescribed:

Provided that no such goods  or conveyance shall be detained or seized without serving an order of detention or seizure without serving an order of detention or seizure on the person transporting the goods.

(ii) The provisos of sub-section (6) of section 67 of shall  mutatis mutandis , apply for detention and seizure of goods and conveyance,

(iii) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b)or clause (c) of the above of (i).

(iv) No Tax, interest or penalty shall be determined under sub-section(3) without giving the person concerned  an opportunity of being heard.

(v) On payment of amount referred in sub-section (i) , all proceedings in respect of the notice specified  in sub-section(3) shall be deemed to be concluded.

(vi) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section(i) within 14 days of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section 130;

Provided that where the detained or seized goods are perishable or hazards in nature or are likely to depreciate in value with passage of time, the aid period of 14 days may be reduced by the proper officer.

9. Section 130 of the CGST Act,2017, Confiscation of goods or conveyances and levy of penalty:

(1) Notwithstanding anything contained in this Act, if any person:-

(i) Supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax, or

(ii) Does not account for any goods on which he is liable to pay tax under this Act, or

(iii) Supplies any goods liable to tax under this Act without having applied for registration, or

(iv) Contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax, or

(v) Uses any conveyances as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyances 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, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122.

(2) Whenever confiscation of any goods or conveyance is authorized by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit,

Provided further that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviabele under sub-section (1) of section 129,

Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay In lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon.

(3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (1) shall, in addition be liable to any tax  penalty and charges payable in respect of such goods or conveyance.

(4) No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard.

(5) Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government.

(6) The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession.

(7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any order proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation , dispose of such goods or conveyance and deposit the sale proceeds there if with the Government.

Meaning of Market Value: As per Section 2(73) of the CGST Act,2017,” market value” shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related.

10. Section 131 of CGST Act,2017, CONFISCATION OR PENALTY NOT TO INTERFERE WITH OTHER PUNISHMENT:

As per section 131 of CGST Act,2017, states that without prejudice to the provisions contained in the Code of Criminal Procedure, 1973 no confiscation made or penalty imposed under the provisions of this Act or the rues made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law for the time being in force.

11. Section 132 of the CGST Act,2017,” PUNISHMENT FOR CERTAIN OFFENCES:

As per section 132 of the CGST Act,2017,states that :

(1) Whoever commits any of the following offences namely:-

(a) Supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax,

(b) Issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input  tax credit or refund of tax,

(c) Avails input tax credit using such invoice or bill referred to in clause (b),

(d) 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.

(e) Evades tax, fraudulently avails input tax credit or fraudulently obtains refund and where such offence is not covered under clause (a) to (d),

(f) Falsifies or substitutes financial records or produce fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act,

(g) Obstructs or prevents any officer in the discharge of his duties under this Act,

(h) 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 reasons to believe are liable to confiscation under this Act or the rules made thereunder

(i) 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 reasons to believe are in contravention of any provisions of this Act or the rule made thereunder,

(j) Tampers with or destroys any material evidence or documents,

(k) Fails to supply any information which he is required to supply under this Act or the rules made thereunder or (unless with reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information,

(1) Attempts to commit , or abets the commission of any of the offences mentioned in clauses (a) to (k) of this section , shall be punishable:-

(i) In cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilized or the amount of refund wrongly taken exceeds five hundred lakhs, with imprisonment for a term which may extend to five years and with fine,

(ii) In cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilized or the amount of refund wrongly taken exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term which may extended to three years and with fine,

(iii) In the case of any other offence where the amount of tax evaded or the amount of input tax credit wrongly availed or utilized or the amount of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine,

(iv) In case where he commits or abets the commission of an offence specified in clause(f) or clause(g) or clause (j), he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both.

(2) Where any person convicted of an offence under this section is again convicted of an offence under this section, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine,

(3) The imprisonment referred to in clauses (i),(ii) and (iii) of sub-section (1) and sub-section (2) shall, in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court, be for a term not less than six months,

(4) Notwithstanding anything contained in the Code of Criminal Procedure,1973, all offences under this Act, except the offences referred to in sub-section (5) shall be non-cognizable and bailable,

(5) The offences specified in clause (a) or clause(b) or clause (c) or clause (d) of subsection (1) and punishable under clause (i) of that sub-section shall be cognizable and non-bailabe.

(6) A person shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner.

Explanation:- For the purpose of this section , the term(tax) shall include the amount of tax evaded or the amount of input tax credit wrongly availed or utilized or refund wrongly taken under the provisions of this Act, the State Goods and Services Tax Act, IGST Act or UTGST Act and cess under GST Compensation to State) Act,2017.

12. Section 133 of CGST Act,2017, LIABILITY  OF OFFICERS AND CERTAIN OTHER PERSONS:

As per section 133 of the CGST Act,2017, states that:-

(1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerization thereof or if any officer of central tax having access to information specified under sub-section (1) of section 150, or if any person engaged in connection with the provision of service on the common portal  or the agent of common portal  willfully discloses any information or the contents of any return furnished under this Act or rules made thereunder  otherwise than in execution of his duties under the said sections or for the purposes of prosecution for an offence under this Act or under any other Act for the time being in force, he shall be punishable with imprisonment for a term which may extended to six months or with fine which may extended to twenty-five thousand rupees or with both,

(2) Any person:-

(a) Who is a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Government,

(b) Who is not a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner,

13. Section 134 of the CGST Act,2017, COGNIZANCE OF OFFENCE;

Section 134 of CGST Act,2017, states that no court shall take cognizance of any offence punishable under this Act or the rues made thereunder except with the previous sanction of the Commissioner and o court inferior to that of a Magistrate of the First Class , shall try any such offence.

14. Section 135 of the CGST Act,2017, PRESUMPTION OF CULPABLE MENTAL STATE:

 Section 135 of the CGST Act,2017 states  that in any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.

Explanation:- For the purpose of this section :-

(i) The expression “ culpable mental state” includes intention , motive, knowledge of a fact and belief in, or reason to believe, a fact,

(ii) A fact is said to be proved only when the court believes it to exit beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.

15. Section 136 of the CGST Act,2017, RELEVANCY OF STATEMENTS UNDER CERTAIN CIRCUMSTANCES:

Section 136 of the Central Goods and Service tax Act, 2017 states that a statement made ad signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act, the truth of the facts which it contains:-

(a) When the person who made the statement is dead or cannot be found or is incapable of giving evidence, or is kept  out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expenses which, under the circumstances of the case , the court considers unreasonable, or

(b) When the person who made the statement is examined as a witness in the case before the court and the court us is of the opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice.

16. Section 137 of the CGST Act,2017, OFFENSES BY COMPANIES:

Section 137 of the CGST Act,2017 states that:-

(1) Where an offence committed by a person under this Act is a company , every person who, at the time of the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly,

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance or , or is attributable to any negligence  on the part of, any director, manager, secretary or other officer of the company , such director , manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded  against t and punished accordingly,

(3) Where an offence under this Act has been committed by a taxable person being a partnership firm or a Limited Liability Partnership  or a Hindu undivided family or a trust, the partner or karta or managing trustee shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly and the provisions of sub-section(2) shall, mutatis muandis, apply to such persons,

(4) Nothing contained in this section shall render any such person liable to any punishment provided in his Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.

Explanation: For this purpose of this section:-

(i) “Company” means a body corporate ad includes a firm or other association of individual, and

(ii) “Director” means in relation to a firm means a partner in the firm.

17. Section 138 of the CGST Act,2017,COMPOUNDING OF OFFENCES:

Section 138 of the CGST Act,2017 states that :-

(1) Any offence under this Act may , either before or after the institutions of prosecution , be compounded by the Commissioner on payment, by the person accused of the offence, to the Central Government or the State Government, as the case be, of such compounding amount in such manner as may be prescribed:

Provided that nothing contained in this section shall apply to:-

(a) A person who has been allowed to compound once in respect of any of the offences specified  in clauses (a) to (f) of sub-section 132 and offences specified in clause (1) which are relatable to offences specified in clauses (a) to (f) of the said sub-section,

(b) A person who has been allowed to compound once in respect of any offence , other than those in clause (a) , under this Act or under the provisions of any SGST Act, UTGST Act, IGST Act in respect of supplies of value exceeding one crore rupees,

(c) A person who has been accused of committing  an offence under this Act which is also an offence under any other law for the time being in force,

(d) A person who has been convicted for an offence under this Act by a court,

(e) A person ho has been accused of committing an offence specified in clause (g) or clause (j) clause (k) of sub-section (1) of section 132, and

(f) Any other class of persons or offences as may be prescribed;

Provided further that any compounding allowed under the provisions of this section shall not affect the proceedings, if any instituted under any other law,

Provided also that compounding shall be allowed only after making payment of tax, interest and penalty involved in such offence.

(2) The amount for compounding f offences under this section shall be such as may be prescribed , subject to the minimum amount not being less than ten thousand rupees or fifty percent of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty percent , of the tax, whichever is higher.

(3) On payment f such compounding amount as may be determined by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated.

Procedure for compounding of offence:

As per Rule 162 of the CGST Rules, 2017 states:-

(1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 if FORM GST CPD -01 to the Commissioner for compounding of an offence,

(2)  On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application , or any other information, which may be considered relevant for the examination of such application,

(3) The Commissioner , after taking into account the contents of the said application, may, by order in FORM GST CPD -02, on being satisfied that the applicant  has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case , allow the application indicating the compounding  amount and grant him immunity from prosecution or reject such application within ninety days of the recipient of the application,

(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection,

(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made,

(6) The applicant shall , within a period of thirty days from the date of the receipt of the order under sub-rule(3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him,

(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void,

(8) Immunity granted to a person under sub-rule (3) may, at any time , be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted.

Author – B.S.Seethapathi Rao, Chairman, AIFTP(Southern Zone), BSR Associates, Tax Consultants, Kakinada

Kindly send your suggestions and comments on my notes on Offences and Penalties to my mail i.d. sitapathirao@yahoo.co.in or mobile no.9848099490.

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2 Comments

  1. SREEDHARA PARTHASARATHY says:

    Sir, it is really an eye opener. But this should reach the tax payers brain to get rid of these repercussions by sitting with professional. Proper concrete steps should be adopted for the edification. Otherwise it gives different meaning of KOSHAMOOLO DHANDAHA.

    Thank you for your great contribution.

    1. Dear Sreedhar Pardhasaradhi, Many of our professionals not refer all the sections about penalty and offences, so, I have received suggestion from then kindly provide at one place for ready reference and follow. That’s why I have prepared . They know very well but our colleagues must know first and learn and educate their clients.

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