Ans:
Issuing a false or fake invoice: Issuing invoices or bills without the supply of goods or services is an offence under GST laws. 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 or the refund obtained fraudulently, whichever is more substantial.