Is any penalty prescribed for any person other than the taxable person?

Question 5 – Draft-Bills-Reports – Offences, Penalties, Prosecution and Compounding – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 5 – Q 5. Is any penalty prescribed for any person other than the taxable person? Ans. Yes. Section 122(3) provides for levy of penalty extending to ₹ 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, •

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