Section 122 of CGST Act

This discussion clarifies the application of Section 122 of the CGST Act concerning penalties for Input Tax Credit (ITC) claims. Section 122(1)(vii) specifically addresses penalties when ITC is claimed without the actual receipt of goods or services. Section 122(2) covers broader penalty provisions for both fraudulent and non-fraudulent wrongful availment of ITC, including situations where multiple offences under Section 122 are committed.