The CGST/SGST Act mentions the offences and penalties in Chapter XVI. The Act lists 21 offences in section 122, apart from the penalty prescribed under section 10 for availing compounding by a taxable person who is not eligible for it.

These are the prescribed offences under GST: -

1) Making a supply without invoice or with false/incorrect invoice;

2) Issuing an invoice without making supply;

3) Not paying tax collected for a period exceeding three months;

4) Not paying tax collected in contravention of the CGST/SGST Act for a period exceeding 3 months;

5) Non-deduction or lower deduction of tax deducted at source or not depositing tax deducted at source under section 51;

6) Non-collection or lower collection of or non- payment of tax collectible at source under section 52;

7) Availing/utilizing input tax credit without actual receipt of goods and/or services;

8) Fraudulently obtaining any refund;

9) Availing/distributing input tax credit by an Input Service Distributor in violation of Section 20;

10) Furnishing false information or falsification of financial records or furnishing of fake accounts/ documents with intent to evade payment of tax;

11) Failure to register despite being liable to pay tax;

12) Furnishing false information regarding registration particulars either at the time of applying for registration or subsequently;

13) Obstructing or preventing any official in discharge of his duty;

14) Transporting goods without prescribed documents;

15) Suppressing turnover leading to tax evasion;

16) Failure to maintain accounts/documents in the manner specified in the Act or failure to retain accounts/documents for the period specified in the Act;

17) Failure to furnish information/documents required by an officer in terms of the Act/Rules or furnishing false information/documents during the course of any proceeding;

18) Supplying/transporting/storing any goods liable to confiscation;

19) Issuing invoice or document using GSTIN of another person;

20) Tampering/destroying any material evidence;

21) Disposing of /tampering with goods detained/seized/attached under the Act.