Penalty Under GST u/s 122(1)(i) and 122(3)(e)

Abhijit (CA ) (250 Points)

02 March 2018  
section 122(1)(I) covers penalty for -
Supply of Goods/ services/ both WITHOUT issue of invoice/ incorrect/ false invoice AND,

Section 122(3)(e) covers penalty for-
Failing to issue invoice in accordance with provisions of Act

What is difference between both ?
Is it mean penalty application under both sections at the same time ?