Under offences and penalties of the GST Act. The following is one of the section which is as follows:
122. (1) Where a taxable person who––
(i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply;
👆based on the above text, with regard to the word " invoice", do we have to interpret as invoice only or invoices also. Kindly advice.
Hello sir,
From what i have been able to gather from your query, the word should not be taken up for interpretation so literally. The offence relates to when the goods and services are sold without the invoice or when a false invoice is issued. The number of invoice/invoices would depend upon the number of transactions where good and services have been sold/supplied by the proprietor without any bills
Hope i was able to solve your query
Regards
Nihal
