Determine the max penalty leviable under the GST Act and rules
made there under in the following cases:
(i) Failure to make payment of tax for reasons other than fraud
(ii) Failure to issue invoice in accordance of provision of Act.
(iii) Transported any taxable goods without the cover of e-way bill or other documents as may be specified in this behalf;
(i) Max penalty leviable is Rs.10,000 or 10% of the amount of tax due, whichever is higher. [Section 122(2)(a)]
(ii) Max penalty leviable is Rs.25,000. [Section 122(3)]
(iii) Max penalty leviable is Rs.10,000 or 10% of tax due , whichever is higher. [section 122(1)]