Any Law has three components compliance requirement , effect of non compliance, ways and means to get the compliance done
First part is the law itself which says such and such needs to be done
Second Part says if such thing is not done then this will be the effect .this effect is in form of punishment or prosecution .Punishment is generally in terms of money in revenue laws whereas prosecution is generally in the nature of imprisonment etc.
Now in GST law prescribes following
a) when is GST levied
b)How to inform the turnover
c)which return is to be filed
d)which books and documents to be maintained
e)Verification of documents
f)Carriage of goods
g)Audit and Appeal
Second part entails offences and penalties therein.
We produce in this post various offences and penalties contained in GST