Is any penalty prescribed for any person other than the taxable person?
Question 5
Bill
Offences, Penalties, Prosecution and Compounding
Faq On GST (2nd Edition) Dated 31.3.2017
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 transp
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