Penalties under GST Act .

Applicable same to all states

Offences For Whom Section Penalty
Supply of any goods or services or both without issue of any invoice or with issuance of an incorrect or false invoice. Taxable person 122(1)(i), 132(1) Ten thousand rupees or an amount equivalent to the tax evaded whichever is higher.If the evasion exceeds five hundred lakh Rupees, imprisonment for a term which may extend to five years and with fine. If the evasion exceeds two hundred lakh Rupees but less than five hundred lakh, imprisonment for a term which may extend to three years and with fine. If the evasion exceeds one hundred lakh Rupees but less than two hundred lakh, imprisonment for a term which may extend to one years and with fine. For subsequent offence, imprisonment for a term which may extend to five years and with fine.
Issues any invoice or bill without supply of goods or services or both in violation of the Andhra Pradesh GST Act and Rules. Taxable person 122(1)(ii), 132(1) Ten thousand rupees or an amount equivalent to the tax evaded whichever is higher. If the evasion exceeds five hundred lakh Rupees, imprisonment for a term which may extend to five years and with fine. If the evasion exceeds two hundred lakh Rupees but less than five hundred lakh, imprisonment for a term which may extend to three years and with fine. If the evasion exceeds one hundred lakh Rupees but less than two hundred lakh, imprisonment for a term which may extend to one years and with fine. For subsequent offence, imprisonment for a term which may extend to five years and with fine.
Collection of tax but failure to pay the same to the Government beyond a period of three months from the date on which such payment becomes due. Taxable person 122(1)(iii), 132(1) Ten thousand rupees or an amount equivalent to the tax evaded or tax collected but not paid to the Government whichever is higher. If the collected tax exceeds five hundred lakh Rupees, imprisonment for a term which may extend to five years and with fine. If the collection exceeds two hundred lakh Rupees but less than five hundred lakh, imprisonment for a term which may extend to three years and with fine. If the collection exceeds one hundred lakh Rupees but less than two hundred lakh, imprisonment for a term which may extend to one years and with fine. For subsequent offence, imprisonment for a term which may extend to five years and with fine.
Collection of tax in contravention of the provisions of Andhra Pradesh GST Act but failure to pay the same to the Government beyond a period of three months from the date on which such payment becomes due Taxable person 122(1)(iv), 132(1) Ten thousand rupees or an amount equivalent to the tax collected but not paid to the Government whichever is higher. If the collection exceeds five hundred lakh Rupees, imprisonment for a term which may extend to five years and with fine. If the collection exceeds two hundred lakh Rupees but less than five hundred lakh, imprisonment for a term which may extend to three years and with fine. If the collection exceeds one hundred lakh Rupees but less than two hundred lakh, imprisonment for a term which may extend to one years and with fine. For subsequent offence, imprisonment for a term which may extend to five years and with fine.
Failure to deduct the tax in accordance with the provisions of the Andhra Pradesh GST Act, or deducts an amount which is less than the amount required to be deducted. Taxable person 122(1)(v) Ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted or short deducted or deducted but not paid to the Government whichever is higher.
Failure to collect tax or collects an amount which is less than the amount required to be collected or where he fails to pay to the Government. Taxable person 122(1)(vi) Ten thousand rupees or an amount equivalent to the tax evaded or the tax not collected or short collected or collected but not paid to the Government whichever is higher.
Utilizing input tax credit without actual receipt of goods or services. Taxable person 122(1)(vii), 132(1) Ten thousand rupees or an amount equivalent to the tax evaded or input tax credit availed of whichever is higher. If the amount of input tax credit exceeds five hundred lakh Rupees, imprisonment for a term which may extend to five years and with fine. If the amount of input tax credit exceeds two hundred lakh Rupees but less than five hundred lakh, imprisonment for a term which may extend to three years and with fine. If the amount of input tax credit exceeds one hundred lakh Rupees but less than two hundred lakh, imprisonment for a term which may extend to one years and with fine. For subsequent offence, imprisonment for a term which may extend to five years and with fine.
Fraudulently obtain refund of tax under this Act. Taxable person 122(1)(viii), 132(1) Ten thousand rupees or an amount equivalent to the tax evaded or or the refund claimed fraudulently, whichever is higher. If the amount of refund exceeds five hundred lakh Rupees, imprisonment for a term which may extend to five years and with fine. If the amount of refund exceeds two hundred lakh Rupees but less than five hundred lakh, imprisonment for a term which may extend to three years and with fine. If the amount of refund exceeds one hundred lakh Rupees but less than two hundred lakh, imprisonment for a term which may extend to one years and with fine. For subsequent offence, imprisonment for a term which may extend to five years and with fine.
Distribution of input tax credit in contravention of the Act. Taxable person 122(1)(ix), 132(1) Ten thousand rupees or an amount equivalent to the amount distributed irregularly whichever is higher. If the amount of input tax credit exceeds five hundred lakh Rupees, imprisonment for a term which may extend to five years and with fine. If the amount of input tax credit exceeds two hundred lakh Rupees but less than five hundred lakh, imprisonment for a term which may extend to three years and with fine. If the amount of input tax credit exceeds one hundred lakh Rupees but less than two hundred lakh, imprisonment for a term which may extend to one years and with fine. For subsequent offence, imprisonment for a term which may extend to five years and with fine.
Falsification of financial records or production of fake accounts or documents or false information or return with an intention to evade payment of tax. Taxable person 122(1)(x) Ten thousand rupees or an amount equivalent to the tax evaded or the refund claimed fraudulently, whichever is higher.
Failure to obtain registration. Taxable person 122(1)(xi) Ten thousand rupees or an amount equivalent to the tax evaded whichever is higher.
Production of false information with regard to registration either at the time of applying for registration, or subsequently. Taxable person 122(1)(xii) Ten thousand rupees or an amount equivalent to the tax evaded whichever is higher.
Obstruct any officer in discharge of his duties under this Act. Taxable person 122(1)(xiii), 132(1) Ten thousand rupees and imprisonment up to six months or both.
Transport of any taxable goods without the cover of documents. Taxable person 122(1)(xiv) Ten thousand rupees or an amount equivalent to the tax evaded whichever is higher.
Suppress turnover leading to evasion of tax. Taxable person 122(1)(xv) Ten thousand rupees or an amount equivalent to the tax evaded whichever is higher.
Failure in maintaining books of account and other documents. Taxable person 122(1)(xvi), 132(1) Ten thousand rupees or imprisonment up to six months or both.
Failure to furnish information or documents called for by an officer. Taxable person 122(1)(xvii),132(1) Ten thousand rupees or imprisonment up tosix months or both..
Supply, transport or store any goods which are liable to confiscation under this Act. Taxable person 122(1)(xviii) Ten thousand rupees or an amount equivalent to the tax evaded whichever is higher.
Issue of any invoice or document by using the registration number of another registered person. Taxable person 122(1)(xix) Ten thousand rupees or an amount equivalent to the tax evaded whichever is higher.
Destroyof any material evidence or document. Taxable person 122(1)(xx) Ten thousand rupees or an amount equivalent to the tax evaded whichever is higher.
Disposes off or tampers with any goods that have been detained, seized, or attached under this Act. Taxable person 122(1)(xxi) Ten thousand rupees or an amount equivalent to the tax evaded whichever is higher.
Supply of any goods or services or both on which any tax has not been paid or short-paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilised for any reason, other than fraud or any wilful misstatement. Taxable person 122(2)(a) Ten thousand rupees or ten per cent of the tax due from such person, whichever is higher.
Supply of any goods or services or both on which any tax has not been paid or short-paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilised for reason of fraud or any wilful misstatement or suppression of facts to evade tax. Taxable person 122(2)(b) Ten thousand rupees or the tax due from such person, whichever is higher.
Aids or abets in commission of an offence by violating the Act Taxable person 122(3)(a), 132(1) Up to twenty five thousand Rupees or imprisonment up to six months or both.
Knowingly acquires possession of goods which are liable to confiscation under this Act. Taxable person 122(3)(b) Up to twenty five thousand Rupees.
Relates with supply of services in contravention of the Act. Taxable person 122(3)(c) Up to twenty five thousand Rupees.
Fails to appear before the Andhra Pradesh tax Authority, when issued with a summon for appearance to give evidence. Taxable person 122(3)(d) Up to twenty five thousand Rupees.
Fails to issue invoice or fails to account for an invoice in his books of account. Taxable person 122(3)(e) Up to twenty five thousand Rupees.
Failure to furnish information return as required by proper officer. Taxable person 123 Should not exceed five thousand Rupees.
Failure to furnish statistics as required by proper officer. Taxable person 124 Up to ten thousand rupees and in case of a continuing offence; further fine which may extend to one hundred rupees for each day after the first day during which the offence continues subject to a maximum limit of twenty-five thousand rupees.
Violation of any other provisions of this Act or any rules for which no penalty is separately provided for in this Act. Taxable person 125 Up to twenty five thousand rupees.
Transports any goods or storesany goods in contravention of the provisions of this Act or the rules. Taxable person 129 Seizure or detention of the goods.
Where any person convicted of an offence under Act is again convicted of another offence under this Act. Taxable person 132(2) Imprisonment up to two years or fine or both.