section 122(1)(I) covers penalty for -
Supply of Goods/ services/ both WITHOUT issue of invoice/ incorrect/ false invoice AND,
Section 122(3)(e) covers penalty for-
Failing to issue invoice in accordance with provisions of Act
What is difference between both ?
Is it mean penalty application under both sections at the same time ?
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Penalty Under GST u/s 122(1)(i) and 122(3)(e)
Replies (2)
sec. 122(1) apply on taxable person whereas sec. 122(3) applies on secondary party I.e. transporter, warehouse keeper etc.
Thanks
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