The other activities which would be considered to be offences attracting penalty are as under:
(a) failure to deduct tax in terms of provisions of Section 51 or short deduction of tax or failure to remit tax so deducted (b) failure to collect tax by an E commerce operator in terms of Section 52 or short collection of tax or failure to remit tax so collected within
(c) taking or availment (or both) of input tax credit without actual receipt of goods or services in violation of the provisions
(d) fraudulently obtaining refund of any CGST/SGST under this Act
(e) takes or distributes input tax credit in violation of section 20, or the rules made there under;
(f) falsifies or substitutes financial records or produces fake accounts and/or
documents or furnishes any false information or return with an intention to evade payment of tax due under this Act;
(g) failure to obtain registration even though liable to registration;
(h) furnishing of any false information with regard to registration particulars, either at the time of applying for registration, or subsequently;
(i) Obstruction or prevention of any officer in discharge of his duties under the GST provisions;
(j) Transports any taxable goods without the cover of documents as may be
specified;
(k) Suppression of turnover leading to evasion of tax under this Act;
(l) Failure to keep, maintain or retain books of account and other documents in
accordance with the provisions of this Act or the rules made thereunder;
(m) Failure to furnish information and/or documents called for by a CGST/SGST officer in accordance with the provisions of this Act or rules made there under or furnishes false information and/or documents during any proceedings under this Act;
(n) supplies, transports or stores any goods which he has reason to believe are liable to confiscation under this Act;
(o) issues any invoice or document by using the identification number of another taxable person;
(p) tampers with, or destroys any material evidence;
(q) disposes off or tampers with any goods that have been detained, seized, or
attached under this Act
(ICAI FAQ PUBLICATIONS 06-09-2017 Penalty for certain offences: FAQ NO. 4)