{"id":76820,"date":"2026-10-01T07:40:28","date_gmt":"2026-10-01T07:40:28","guid":{"rendered":""},"modified":"2026-10-01T07:40:28","modified_gmt":"2026-10-01T07:40:28","slug":"gst-penalty-liability-for-fraudulent-invoices-reaches-non-taxable-beneficiaries-only-upon-proof-of-benefit-retention-and-transaction-instigation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76820","title":{"rendered":"GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation."},"content":{"rendered":"<p>GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation.<br \/>Case-Laws<br \/>GST<br \/>Section 122(1A) of the CGST Act may impose a penalty on any person, including an unregistered or non-taxable person, rather than only a taxable person. It applies only where a specified contravention under Section 122(1) is established and it is independently proved that the person retained the transaction&#39;s benefit and that the transaction occurred at that person&#39;s instance. As a penal provision, it operates prospectively for underlying acts or transactions occurring from 1 January 2021, rather than by reference to the show-cause notice date. Statutory appeals remain available for fact-specific findings despite writ determination of recurring legal questions.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=104409\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation.Case-LawsGSTSection 122(1A) of the CGST Act may impose a penalty on any person, including an unregistered o&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76820","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76820","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76820"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76820\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}