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Is any penalty prescribed for any person other than the taxable person under GST Act?

Yes. Section 122(3) provides for levy of penalty extending to Rs. 25,000/- for any person who-

• aids or abets any of the 21 offences,

• deals in any way (whether receiving, supplying, storing or transporting) with goods that are liable to confiscation,

• receives or deals with supply of services in contravention of the Act,

• fails to appear before an authority who has issued a summon,

• fails to issue any invoice for a supply or account for any invoice in his books of accounts.


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