21 April 2023
Sir, A registered cement dealer sales transaction to all urd customers.but dealer tax invoice raised for gst registered dealer (b2b) transaction show in gstr1. Question: Dealer above mentioned transaction fake invoice treatment in gst act
22 April 2023
According to the GST Act, Section 122 (1A), whoever issues any invoice or bill without the supply of goods or services shall be liable to pay a penalty of an amount equivalent to the tax evaded or the input tax credit availed fraudulently.
CAclubindia
