Offences And Penalties Under Gst All You Need To Know About
Offences and penalties Under GST Late Fees For Non Filing Or Late Filing Of Returns (Section 47) Any Registered person who : a.Fails to furnish details of outward or inward supplies u/s 37 or 38 or 39 or 45 before the due date.b.Late fees : Rs. 100/- per day (Max of Rs. 5000/-) Offences (Section 122 (1)) Section 122 (2) Any registered person who supplies any goods or services or both on which any tax has not been paid or short paid or erroneously refunded or where ITC has been wrongly availed or utilized...