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Penalty Calculator
Estimate penalties for GST, TDS, Income Tax, and ROC non-compliance
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CGST penalty (estimate)
Enter tax evaded
Tax, interest (s.50) and the SGST/UTGST penalty are not included.
Legal Reference
CGST Act, 2017
Section 122(1)(x)
Applicable from: Ongoing
This is an estimate based on statutory provisions. Actual penalties depend on facts and circumstances. Consult a legal professional for accurate assessment.
Falsified records or false return with intent to evade tax
CGST Act, 2017 - Section 122(1)(x)
Conditions
- •Financial records falsified, or a false return or statement furnished
- •With intent to evade payment of tax
Important Notes
- •Penalty: ₹10,000 or the tax evaded, whichever is higher
- •An equal penalty may be levied under the SGST/UTGST Act
- •Without intent to evade, the general penalty under section 125 (up to ₹25,000) may apply instead.
- •Tax and interest (s.50) are payable separately