Notice for penalty for non issuance of tax invoice, u/s 122

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T.V.Srinivas

T.V.Srinivas (Querist)
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15 December 2017 Sir,
sub: issue of notice for penalty for non issuance of tax invoice
my client having a shop, today CTO (commercial tax officer) has visited his shop and asked him to show the bill book, but my client has not disclosed it to concerned officer, the officer has imposed a penalty of Rs: 80000, but my client is a small chop keeper with annual turnover of Rs 19,00,000, he has obtained the GST licence voluntary basis
can we fight for reduction of penalty levied,
is there any maximum and minimum restrictions for leavy of penalty u/s 122 of GST act?
what steps should i do to get nullify the peanalty?
pleas help me

thanks in advance

Anup Kumar Joshi

Anup Kumar Joshi (Expert)
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16 December 2017 If your client is under composition scheme then he has maintain on his bill book bills of supply. if your client under regular scheme then he has to maintain on his bill book TAX INVOICE AND GST Number. Also hang GST Certificate in your client shop and mention if your client in composition scheme then we are composition dealer and we have not charged tax and if your client in regular scheme then regular GST Dealer. There is no specific requirement it is depending on your client registration base.

Anup Kumar Joshi

Anup Kumar Joshi (Expert)
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T.V.Srinivas

T.V.Srinivas (Querist)
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16 December 2017 sir, what is the maximum and minimum amount of penalty can be levy by the officer u/s 122 of gst act for non issue of bill of supply? on sale under composition dealer

Anup Kumar Joshi

Anup Kumar Joshi (Expert)
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16 December 2017 Under Section 122 Sub Section 1
1. Rs. 10,000/- or
2. An amount equivalent toTax evaded or

Under Section 122 Sub Section 3
Up to Rs. 25,000/-

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