1. Failure to Register Under GST: - Businesses exceeding the threshold limit must register under GST. - Consequence: Penalty of 10% of the tax due or Rs. 10,000, whichever is higher. 2. Failure to File GST Returns: - Non-filing or delayed filing of GSTR-1, GSTR-3B, etc. - Consequence: Late fees of Rs. 50 per day (Rs. 20 per day for NIL returns) and interest at 18% per annum. 3. Issuing Incorrect or Fake Invoices: - Generating invoices without supplying goods or services. - Consequence: Penalty equal to the amount of tax evaded or Rs. 10,000, whichever is higher. 4. Non-Payment or Short Payment of Tax: - Failure to pay the full tax amount or intentional short payment. - Consequence: 10% of the tax amount due (if not intentional); 100% penalty if intentional. 5. Claiming Excessive Input Tax Credit (ITC): - Claiming ineligible ITC or wrongful claims. - Consequence: Reversal of excess ITC claimed along with interest and penalty. 6. Not Maintaining Proper Records: - Failure to maintain required documents, accounts, and records. - Consequence: Penalty of Rs. 25,000. 7. Fraudulent GST Registration: - Obtaining GST registration by means of fraud or misrepresentation. - Consequence: Cancellation of registration and imprisonment in severe cases. 8. Failure to Issue GST-Compliant Invoices: - Not issuing correct tax invoices or improper invoicing. - Consequence: Penalty of up to Rs. 25,000. 9. Non-Compliance with E-Way Bill Requirements: - Transporting goods without generating or updating E-Way Bills. - Consequence: Penalty of Rs. 10,000 or the amount of tax sought to be evaded, whichever is higher. 10. Obstructing GST Officers or Preventing Inspection: - Hindering officials during search, seizure, or inspection. - Consequence: Penalty and possible imprisonment up to 6 months.

Dear Client, Common violations under the GST law include failure to register under GST despite being liable, issuing invoices without supplying goods or services (known as fake invoicing), wrongful availing or passing on of input tax credit (ITC), collecting tax but not depositing it with the government, and non-filing of returns. These acts attract penalties under various provisions of the Central Goods and Services Tax (CGST) Act, 2017. For instance, wrongful ITC claims and tax evasion can result in heavy monetary penalties and even imprisonment in cases involving substantial tax amounts. Repeated offences, deliberate fraud, or obstruction of officials during investigations may lead to stricter consequences, including seizure of goods, cancellation of GST registration, and criminal prosecution. The GST law treats intentional violations seriously to preserve the integrity of the tax system. I hope this answer helps. In case of future queries, please feel free to contact us. Thank you.