Section No. 122 - Penalty for certain offences
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
171/03/2022-GST, dated 06.07.2022 - GST 06.07.2022 |
Clarification on various issues relating to applicability of demand and penalty provisions under the CGST Act, 2017 in respect of transactions involving fake invoice.
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