Section 122 CGST Act 2017 prescribes PENALTIES for specified offences (in addition to tax + interest). For SUPPLYING TAXABLE goods without ISSUING INVOICE:

1. Section 122 CGST Act 2017: PENALTIES for specified offences. 2. Section 122(1) lists 21 specified offences including: supplying goods/services without invoice; issuing invoice without supply; collecting tax but not depositing; non-deduction of TDS; non-payment of RCM; non-payment of tax in time; etc. 3. PENALTY: Rs 10,000 OR AMOUNT EQUAL TO TAX EVADED — whichever is HIGHER. 4. Section 122(2): supplying any goods or services without issuing invoice or by issuing false invoice — penalty Rs 25,000. 5. Section 122(3): aiding or abetting commission of offence — penalty up to Rs 25,000. 6. Section 132: PROSECUTION for offences > Rs 5 crore — imprisonment up to 5 years. 7. Hence option B is correct. _Source: CS Executive Paper 4 Tax Laws (ICSI BoS) + Income Tax Act 1961 + CGST Act 2017 — CGST Act 2017, Section 122_