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In an in depth clarification, CBIC on Friday mentioned the recipient of products or providers shouldn’t be penalised below totally different provisions of the GST legislation for a similar offence. It additionally clarified that not all individual within the provide chain will probably be made to pay penalty. This can guarantee officers don’t transcend the scope of legislation.
As per the council’s determination primarily based on legislation committee’s proposal, the one that’s producing the pretend invoice is not going to be liable to pay any tax as there isn’t a underlying provide of products or service, CBIC chairman Vivek Johri advised ET.