Common Contraventions of GST Rules & Attracting Sections

 

⚖️ Summary: Common Contraventions of GST Rules & Attracting Sections

Contravention / Violation

Related GST Rule

Attracting Section of CGST Act

Effect / Consequence

Movement of goods without valid E-way Bill / incorrect EWB

Rule 138

Section 129

Detention, seizure & penalty (200% of tax or 50% of value)

Non-issue of tax invoice / incorrect invoice

Rule 46 & 47

Section 122(1)(i), 122(1)(ii)

Penalty for not issuing or wrong invoice (₹10,000 or tax amount)

Failure to maintain books of accounts

Rule 56–58

Section 35 & Section 122(1)(xvi)

Penalty for improper record maintenance

Not displaying GSTIN / registration certificate

Rule 18

Section 125

General penalty – up to ₹25,000

Non-filing or delayed filing of returns (GSTR-3B, GSTR-1, GSTR-9 etc.)

Return Rules (60–80)

Section 39, 46, 47, 62

Late fees, best-judgment assessment

Wrong availment of ITC / excess ITC claim

Rule 36(4), Rule 42, Rule 88D

Section 16, 17, 122(1)(vii), 129, 73/74

ITC reversal + penalty; DRC-01C trigger

Failure to pay tax collected

—

Section 76

Demand, recovery & penalty

Transportation of goods without documents

Various

Section 129 & 130

Detention or confiscation

Supplying goods/services without registration

—

Section 22, 23 & 24; Section 122(1)

Penalty for unregistered supply

Obstruction of officer / refusal to supply information

—

Section 122(3), Section 124

Penalty for obstruction

Fraudulent activities (fake invoices, bogus ITC, suppression)

—

Section 74

100% penalty + prosecution in serious cases

Not furnishing information return

Section 150

Section 123

Penalty for failure to furnish information


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