Section 122 of CGST Act: GST Penalties Explained

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2026-04-22 07:17:38 -

When people hear about Section 122 of CGST Act, they usually think of penalties and compliance risks. And that instinct is correct. This section forms the backbone of the GST penalty provisions list and clearly defines the offences and penalties under CGST. Here’s the thing. GST is built on self-compliance. That means the government expects businesses to report accurately, pay taxes...

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