B2c transaction b2b invoice issued fake invoice treatment in gst act

This query is : Resolved

Kollipara Sundaraiah (Querist)
Follow

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

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

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.