(C) Shagun started supply of services in Vasai, Maharashtra from 01.01.2020. Her
turnover exceeded Rs 20 lakh on 25.01.2020. However, she didn’t apply for registration.
Determine the amount of penalty, if any, that may be imposed on Shagun on 31.03.2020,
if the tax evaded by her, as on said date, on account of failure to obtain registration is Rs
1,26,000
According to the section 122 of CGST Act , any taxable person who fails to register under GST even if he/she is legally bound as per the GST Act needs to pay the following amount of penalty: 10,000 INR or amount of tax evaded whichever is higher.
Therefore the penalty will be 126000 rupees
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